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view that the goods under transport were 'un-fried fryums' (food items) classifiable under HSN code 21069099 with Sl.No.23 of Schedule

assessee sells a product which is known in the market as "Fryums". The assessee disclosed the turnover; however, claims exemption insofar as classifying ... issued a notice under Section 25 seeking to classify the produce "Fryums" under item No.49 exigible to tax @ 4%. A detailed reply