2026-VIL-316-CESTAT-DEL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Classification of 'Ready Roti/Halka Fulka' - Department conducted a visit and found that the product was partially cooked and ready to eat after heating, and thus, classified it under Central Excise Tariff Heading (CETH) 2106 90 90 which covers instant food mixes and ready-to-eat packaged foods - Whether the 'Ready Roti/Halka Fulka' manufactured by the appellant is correctly classifiable under CETH 1905 90 90 (Bread and Bakery items) or CETH 2106 90 90 (Instant Food Mixes and Ready-to-Eat Packaged Foods) - HELD - The 'Ready Roti/Halka Fulka' manufactured by the appellant is correctly classifiable under CETH 1905 90 90 chargeable to nil rate of duty. The General Rules of Interpretation, particularly Rule 2(a), states that an incomplete or unfinished article shall be taken to include a reference to the complete or finished article if it has the essential character of the complete or finished article. The 'Ready Roti/Halka Fulka' has the essential character of Roti, even though it needs further cooking before consumption – Further, Roti is considered a form of unleavened bread, and the judgment of the Kerala High Court in Modern Food Enterprises Pvt. Ltd. vs. UOI, wherein Malabar Parota was held to be classifiable under Heading 1905 as bread, should apply to Roti as well - The 'Ready Roti/Halka Fulka' manufactured by the appellant is correctly classifiable under CETH 1905 90 90 chargeable to nil rate of duty. The impugned order is set aside and the appeal is allowed
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