Classification of Goods — The issue involved in this case pertains to classification of the product ‘POP CORN’ put up in unit container and bearing a registered brand name.

Held that— The product manufactured from raw corn/maize grains, which, by heating turn into puffed corns/popcorns and then to make it palatable other ingredients like salt and turmeric powder along with oil are added to it fits the description as ‘Prepared foods obtained by the roasting of cereal’. This description attracts classification under Chapter Sub-Heading 1904 10 of the First Schedule to the Customs Tariff Act, 1975. Since it is not Corn flakes (tariff item 1904 10 10), Paws, Mudi and the like (tariff item 1904 10 20) or Bulgur wheat (tariff item 1904 10 30), it will fall under the residual tariff item 1904 10 90 of the First Schedule to the Customs Tariff Act, 1975 and attracts 18% GST.—Jay Jalaram Enterprises, In Re… [2020] 22 TAXLOK.COM 120 (AAR-Gujarat)