AAR : Classifies imported product ‘Ready to Cook Popcorn Remix’ under HSN 20081990, taxable @ 12%

Maharashtra AAR holds that the imported product ‘Ready to cook popcorn premix i.e. Popcorn Maize with edible oil and salt’ sold in retail pack size ranging from 30gms to 350gms is classifiable under HSN 20081990 attracting IGST @12% [6%CGST+6%SGST]; Notes that applicant, after importing the maize of popcorn variety (Popcorn maize) in bulk, fumigates and cleans the same and mixes it along with edible oil and salt and then packs the said mix in pouches of fixed weight, whic...