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TMI Blog2017 (11) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment has classified it under sub heading 1905.31. The department has demanded the differential duty. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we heard Shri Anuj Sharma and Shri H C Saini, learned Counsels for the parties. 4. After hearing both sides and on perusal of material available on record, it appears that identical issue has came up before the Tribunal in the case of Cadbury India Ltd. Vs. CCE, Indore [ Final Order No.53191 - 53192 /2017 dated 23.2.2017] where the same was treated under 1905.3219 by observing that - 8. On considerations of submissions heard by both the sides, the following issue emerges for consideration whether the product namely Milk Treat is classifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a content exceeding 2 Kg. - Other, in blocks, slabs or bars: 1806 31 00 -- Filled Kg. 16% 1806 32 00 -- Not filled Kg. 16% 1806 90 - Other: 1806 90 10 - Chocolate and chocolate products Kg. 16% 1806 90 20 - Sugar confectionery containing coco Kg. 16% 1806 90 30 - Spreads confectionery containing cocoa Kg. 16% 1806 90 40 - Preparations containing cocoa for making beverages Kg. 16% 1806 90 90 Other Kg. 16% We further find that the HSN explained notes to Chapter 18 are reproduced here as under for the consideration of the issue:- Cocoa and Cocoa preparations Notes. 1. This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssentially of sugars (whether or not with other foodstuffs such as gelatin, starch or flour) and flavouring agents (including substances having medicinal properties, such as benzyl alcohol, menthol, eucalyptol and tolu balsam). However, throat pastilles or cough drops which contain substances having medicinal properties, other than flavouring agents, fall in Chapter 30 provided that the proportion of those substances in each pastille or drop is such that they are thereby given therapeutic or prophylactic uses. (6) White chocolate composed of sugar, Cocoa butter, milk powder and flavouring agents, but not containing more than mere traces of Cocoa (Cocoa butter is not regarded as Cocoa). (7) Liquorice extract (cakes, blocks, sticks, pasti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e but only contained Cocoa butter and Cocoa butter is specifically excluded and does not cover under Chapter 18 of the Central Excise Tariff Act, therefore, the White Chocolate cannot be said as Chocolate. In that circumstances, the product "Milk Treat" is not covered under Tariff Heading 19053211. 16. With these observations, we classify the product in question under Tariff Heading 19053219 which has been correctly classified by the appellants. In that circumstances, the impugned order deserve no merits, hence, set aside. Consequently, the appeals are allowed." 5. By following our earlier order (supra), we find no reason to sustain the impugned order. Same is set aside. 6. In the result, the Appeal filed by the appellant is allowed. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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