25 Salted & Flavored Potato chips / Chivda / Sev / Sing Bhujia: Brief Facts: Applicant is un-registered person and intends to set up a manufacturing plant of various items including but not limited to following unbranded food products viz. salted and flavored Potato Chips, Potato Sev (Aloo Sev), Potato Chivda (Potato Salli Mixture), Sing Bhujiya, Sev Mamara (Roasted Puffed Rice with Nylon Sev), Chana Daal (Fried split Bengal Gram), Gathiya, Khatta Mitha Chevda Mixture and Dry Starch Powder. Applicant seeks ruling for determination of classification and applicable GST rate of such un-branded items. Contention of the applicant: The contention of the applicant is that all the food products fall under the category of “Namkeens” and hence is appropriately classifiable under Cust.......