The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that “Ready Rotis” manufactured by Ready Roti India Private Limited are classifiable as bread under Tariff Heading 1905 and not as “instant food mixes/ready-to-eat foods” under Heading 2106. The bench of Ajay Sharma (Judicial Member) and P.V. Subba Rao (Technical Member)…
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