Central Excise - Classification of Corn Flips (Tizzy Tips) whether under Sub-heading No. 1904.10 or 1904.90 of CET

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..... t of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of Corn Flips (Tizzy Tips) whether under Sub-heading No. 1904.10 or 1904.90 of CET. A doubt has been raised whether the Corn Flips (Tizzy Tips) are classifiable under sub-heading 1904.10 or 1904.90 of CET. It is reported that the corn is broken into a few pieces and placed in .....

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..... ify the product under sub-heading No. 1904.10 as it is a prepared food obtained by swelling and roasting of cereals and put up in unit container for the purpose of sale. 3. Board has accepted the views of the Conference and it has been decided that Corn Flips (Tizzy Tips) are classifiable under sub-heading No. 1904.10 of CET if put up in unit container and ordinarily intended for sale. - Circu .....

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