1998 (7) TMI 192

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..... Briefly stated. The facts of the case are as follows :- The respondents herein are inter alia engaged in the manufacture of `Melody Chocolate Toffee and Baby Kismi Toffee . They claimed classification of the two products under Chapter Heading/sub-heading 1803.00 chargeable to duty at the rate of 10% ad valorem. The Asstt. Collector, however, called upon the respondents to show cause as to why .....

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..... r fruits . The Chapter heading/sub-heading 1803.00 reads as below:- Chocolates in any form, whether or not containing nuts, fruit, kernels or fruits, including drinking chocolates. It appears that T.I. No. 1A (4) is similar to that Chapter 1803.00. Moreover cocoa percentage is not indicated in 1803.00 so as to be excluded from the perview thereof. Chocolate in any form is specifically covered .....

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..... by the respondents that their product contained cocoa the Tariff Heading 18.03 is ruled out and Tariff Heading 18.04 is the correct classification. 4.1 On the other hand the learned Consultant Shri N. Singh reiterates the finding of the lower appellate authority. 5.1 We have carefully considered the pleas advanced by the both sides. We observe that the lower appellate authority has gone wr .....

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