The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that savoury oats and silk oats are classified as ‘cereal’ and do not attract excise duty.The bench of Sulekha Beevi C.S. (Judicial Member) and Vasa Seshagiri Rao (Technical Member) has observed that savoury oats and silk oats are classifiable under Chapter Heading 1104-1200.The...
