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2008 (8) TMI 106 - CESTAT BANGALOREClassification - Rice Flakes - paddy is soaked in water then afterwards roasting it, pressing it between rollers and removal of the husk - it cannot be said that the Rice Flakes have been pre-cooked or otherwise prepared - held that if the processes undertaken are not what is beyond mentioned in Chapter 11, then the item cannot come under Chapter 19 - item would be correctly classifiable u/ch 11.06, not under 19.04 as edible and eatable
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