2009 (3) TMI 746

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er : P.G. Chacko, Member (J)]. This case involves a classification dispute. The lower Appellate Authority classified the goods in question under CSH 1905.31 as waffles/wafers coated with chocolate and confirmed demand of differential duty against the appellants. He has also imposed a penalty on them. The period of dispute is from June, 1998 to July, 1999. According to the appellants, the pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ods in question. The case of the Revenue is that the commodity can only be classified as waffles/wafers coated with chocolate under CSH 1905.31, in as much as, the opinion of the Chief Chemist is categorically in support of this classification. While the ld. counsel for the appellants has endevoured to make out a case for classification of the commodities as biscuits on the strength of the classif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... classification of excisable goods. On a perusal of the Tariff Entries, we find that biscuits constitute one category of goods falling under heading 1905. The second category consists of cakes and pastry, the third category consists of waffles and wafers, and the last is a residual category. Use of chocolate as a coating or as an ingredient figures under the category of waffles/wafers, whereas, thi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X