AAR: Rules on classification of baked food preparations made of flour & containing chicken

West Bengal AAR holds that baked food preparations made of flour and containing chicken cannot be classified under HSN 1601; States that, while chicken meat is used as a filling in most of the products where bread or baked flour is used, the baked product (sandwich, puff, patty, burger, etc.) are distinct food preparations which will survive even if chicken meat is excluded from the filling; Therefore, they are not food preparations based on chicken meat and such baker’s wa...