AAR: Supply of mixes and dough for preparation of biscuits and other bakers' wares classifiable under Heading 1901

West Bengal AAR holds that supply of mixture and dough of wheat flour, sugar and water cut into specific shape, which is dried and hardened by heating is classifiable under tariff item 1901 20 00; Observes that, applicant product is a baked item which needs further processing to become edible; Further, final edible product, already involves baking as the method of cooking at an intermediate stage and the end product is therefore biscuit or other bakers’ ware classifiable un...