9911796707
TMI Blog2013 (12) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... has made case in their favour both on merits and on limitation - there is no categorical report of CFTRI that the sample was composed of cocoa butter - No other test report was available so as to find the presence of cocoa butter in the subject goods - The relevant HSN Note indicates that white chocolate is composed of sugar, cocoa butter, milk powder and flavouring agents - Even the dictionary m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority by denying them benefit of Notification No. 3/2006-C.E., dated 1-3-2006 (Sl. No. 16). On a perusal of the records and hearing both sides, we find that the said notification prescribed concessional rate of duty (5%) for sugar confectionery (excluding white chocolate and bubblegum), falling under the Chapter sub-heading 1704 90. The adjudicating authority has held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s based on Wikipedia and the Tribunal s decision in the case of Nestle India Ltd. v. Commissioner of Central Excise, Goa [2008 (227) E.L.T. 631 (Tri.-Mumbai)]. The learned counsel has questioned the reliance placed on Wikipedia. He has also endeavoured to distinguish the case of Nestle India Ltd. by pointing out that, in the said case, presence of cocoa butter was found and noted by the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After considering the submissions, we are inclined to grant waiver and stay, having found prima facie case for the appellant both on merits and on limitation. On a perusal of the impugned order, we find that there is no categorical report of CFTRI that the sample was composed of cocoa butter. No other test report was available to the adjudicating authority so as to find the presence of cocoa butt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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