AAAR: ‘Fortified Rice Kernels’, not having, essential characteristic of ‘natural rice’, taxable at 18%

Rajasthan AAAR upholds AAR order classifying Fortified Rice Kernels (FRK) under HSN 19049000, taxable at 18%; Discerns the manufacturing process required for FRK, where natural rice is converted to rice flour, thus essential characteristic of rice is changed with no grain in the product; Hence, infers that same cannot be classified under Chapter 10 as per Chapter Note1(A) or Note 1(B) mentioning rice to be husked/ milled/ polished/ glazed/ parboiled/broken as in all such form...