Gujarat AAAR rules that ‘Parathas’ are different from Plain Chapatti or Roti, appropriately classifiable under Chapter heading 2106 (i.e. Food preparations not elsewhere specified or included), upholds AAR order; Notes that, Appellant (Vadilal Industries) sells different types of packed and frozen ‘Parathas’ such as Malabar Paratha, Mixed Veg Paratha. Onion Paratha, Methi Paratha, Alu Paratha. Laccha Paratha, Mooli Paratha and Plain Paratha, which requires to be cooked on pan or griddle for-3-4 minutes; AAAR clarifies that HSN 1905 covers items which are completely cooked and ready for consumption whereas the Appellant’s product requires 3-4 minutes of cooking on a pan or griddle before consumption’, hence, on this ground, Parathas do not merit classification under CH 1905; On the contention that ‘parathas’ are similar to Plain Chapatti or Roti, AAAR unwraps the difference in following terms (i) parathas as prepared by appellant have wheat flour composition of 36% to 62% depending upon the paratha type alongwith other ingredients such as water, edible vegetable oil. salt. Anti-oxidant, alu (potato),vegetables, mooli (radish), onion,methi etc. (ii) Even the Plain Paratha apart from whole wheat flour and water contains margarine, salt, emulsifuing agent, edible vegetable oil and bread improver, (iii) whereas plain roti or chapatti is made only from wheat flour apart from water, (iv) Roti or Chapatti is consumed directly but the Parathas manufactured and supplied by the appellant requires to be cooked before consumption ; On the contention that AAR has not given any importance to end user test but mainly gone on the test of nomenclature, AAAR infers from SC judgment in Carrier Aircon Ltd, that “end use cannot be determinative of the classification of the product. and a number of f’actors is required to be considered”; Finds that Kerala and Gujarat AAR “decide the matter correctly” while discarding Appellant’s reliance upon Maharashtra AAR ruling