sugar, tapioca, sago; wheat flour and wheat-based products in the nature of flat breads, namely, kerala porotta, malabar porotta, wheat porotta, steamed-rice cakes, flour-based dumplings; coffee and coffee substitutes; coffee-based products in the nature of coffee powder; flour and preparations made from cereals, namely, flat breads in the nature of porotta, chappathi, rice hoppers, and sweet and savoury dumplings; breads, biscuits, cakes, pastries and confectionery made of sugar; ice cream, ...