9911796707
TMI Blog2017 (11) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... product “Milk Treat” is not covered under Tariff Heading 19053211. The product in question under sub heading 1905.39 has been correctly classified by the appellants - appeal allowed - decided in favor of appellant. - Excise Appeal No. 52346 of 2016 - A/57632/2017-EX[DB] - Dated:- 30-10-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri Anuj Sharma, Advocate for the Appellants Shri H C Saini, DR for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed against Order-in-Appeal No.51-54/2004 dated 30.01.2004. Period of dispute is September, 2011 to November, 2012. 2. Brief facts of the case are that the appellant is engaged in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd wafers: 1905 31 00 Sweet biscuits Kg. 16% 1905 32 - Waffles and wafers: - Communion wafers: 1905 32 11 Coated with chocolate or containing chocolate Kg. 16% 1905 32 19 Other Kg. 16% 1905 32 90 Other Kg. 16% On plain reading of the said Tariff, we find that the wafers coated with Chocolate or containing Chocolate are classifiable under Tarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04. 2. Heading 18.06 includes sugar confectionery containing cocoa and subject to Note 1 to this Chapter, other food preparations containing Cocoa. GENERAL This Chapter covers Cocoa (including Cocoa beans) in all forms, Cocoa butter, fat and oil and preparations containing Cocoa (in any proportion), except (a) Yogurt and other products of Heading 04.03. (b) White Chocolate (Heading 17.04). On going through the explainery notes of the Chapter 18, we find that White Chocolate has been excluded from Chapter 18. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, pastilles, etc.) containing more than 10% by weight of sucrose. When put up (i.e., prepared) as confectionery, however, (flavoured or not), liquorice extract falls in the heading irrespective of the proportion of sugar. The explainery notes clearly states that Sugar confectionary including White Chocolate and not containing Cocoa is classifiable under Chapter Heading 1704 and it includes White Chocolate compressed of Sugar, Cocoa butter, Milk Powder, flavoring agents but not containing more than mere traces of Cocoa (Cocoa butter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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