Excise on poha

Poha is a manufactured product and it answers the descriptttion of Chapter 19.04 of Central Excise Tariff Act, 1985. Hence it is chargeable to excise duty @ 12.5% and unit of measurement being 'kg'.

Extract of Chapter 1904  

"PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS [OTHER THAN MAIZE (CORN) ] IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR, GROATS AND MEAL), PRE-COOKED OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED"

Source: https://www.cbec.gov.in/resources//htdocs-cbec/excise/cxt-2015-16/chap19.pdf