CESTAT: Ready Rotis Classifiable as Bread; Exempts Product from 12.5% Excise Duty

The New Delhi Bench of the CESTAT held that "Ready Roti" manufactured by Ready Roti India Pvt. Ltd. is classifiable as bread rather than packaged food.

The Tribunal set aside the demand for 12.5% excise duty, ruling that the product is chargeable at a nil rate. It observed that rotis are a form of unleavened bread, and requiring further heating does not alter their essential character.

Applying the General Rules for Interpretation, the bench held that incomplete goods possessing the essential character of the finished article must be classified accordingly.

Consequently, the product falls under Tariff Heading 1905, covering bakery items.

[Ready Roti India Pvt Ltd v. Commissioner of Central Goods & Services Tax & Central Excise, Alwar]