1998 (7) TMI 192 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue in a case involving the classification of chocolate toffees. The lower appellate authority's decision was overturned as it relied on an order under the old tariff instead of the new tariff. The Tribunal concluded that the products containing cocoa should be classified under Tariff Heading 18.04, not 18.03.