Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals
Under the Harmonized System of Nomenclature (HSN), the code 1104 specifically identifies cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.
"Classifying cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Milling Products category. AasanKhata automatically monitors these shifts for you."