Since HSN based classification is adopted, exemption must be clearly provided so that even minor differences do not cause distortion in the scope of any exemption.
For example, leguminous vegetables may need to be exempted when dried and supplied but other vegetables may need to be exempted when they are fresh or chilled.
(ICAI FAQ PUBLICATION 06-09-2017 : Exemptions on Supply of Goods – FAQ NO. 26)