9911796707
TMI Blog1999 (2) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : P.C. Jain, Vice President]. Briefly stated the facts of the cases are as follows :- 2. The respondents herein filed classification lists for the 3 products as below :- 1. Softy (Plain) Mix. 2. Softy (Choco) Mix. Claiming classification under Tariff Heading 1901.90. 3. Softy (Shake) Mix. Claiming classification under Tariff Heading 1901.90. The Assistant C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents, despite the notice of hearing having been sent to them on 16-10-1998. Hence we have heard ld. SDR Shri Satnam Singh for the Revenue in support of their appeals. 6. In so far as Softy (Plain) Mix is concerned, we agree with the finding of the lower appellate authority that the Assistant Collector did not issue any show cause notice for change in classification of the product Softy (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid submission of the ld. SDR. Chocolate is a separate product by itself although it may be, inter alia, prepared out of cocoa powder. Chocolate powder cannot be treated as Cocoa powder itself which is one of the prohibited item in Notification 9/90-C.E. Reason given by the lower appellate authority is well taken and no objection can be taken thereto. Accordingly, we do not find any substance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of all that 3 products mentioned above. Only thing is that the last product namely Softy (Shake) Mix does not contain any Vanila or any other essence. Therefore, its classification also would have to be held as under Tariff Heading 1901.90 as in the case of the above product. 10. We have carefully considered the submissions of the ld. SDR as also the finding of the lower appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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