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TMI Blog2018 (4) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... ned goods under chapter sub heading 1905.31 - the appellants product chocolate clubs would be properly classifiable under Heading 1905.90. Appeal allowed - decided in favor of appellant. - E/964/2008 E/CO-149/08 - A/85741/2018 - Dated:- 21-3-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER (TECHNICAL) Appearance Shri M.P. Baxi, Advocate for Appellant Shri N.N. Prabhudesai, Supdt. (A.R) for respondent Per : Ramesh Nair The issue involved in the present appeal pertains to classification of product Cadburys Tiffins . The Appellant are purchasing biscuits from one M/s Samrat Biscuits, Ulhas Nagar and the same was covered by Chocolate by them. The same was classified under Chapter heading 1905 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d biscuits due to baking of the former between patterned metal plates would be lost when the product is covered with chocolate and when the subheadings are examined the classification of product under 1905.31 is sustainable. Hence this appeal by the Appellant. 2. Shri M.P. Baxi, Advocate appearing for the Appellant submits that the lower authorities have misdirected themselves by holding that all the three products i.e waffles, wafers and biscuits is lost when the same is coated with chocolate. All three products are different from one another, were different in physical characteristics, appearance and were made by distinct manufacturing process and there is no possibility of confusing any one product either of two. The affidavit of expe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (TRI) and International Foods 1978 (2) ELT (J50) (A.P). 4. We have perused the facts of the case and submission of both sides. We find that the goods in question are biscuits coated with Chocolate. The facts are undisputed that the Appellant brought biscuit from the market and coated the same with the chocolate. After process it remained biscuit only albeit covered with chocolate. The CSH 1905.11 covers the goods in relation to manufacture of which any process is ordinarily carried on with the aid of power whereas 1905.31 covers the Wafles and Wafers coated with chocolate or containing chocolate. It is not in dispute that the goods in question are biscuit coated with chocolate and not waffles or wafers covered with chocolate. The int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... biscuits. Inasmuch as it is not specifically covered by any preceding sub-heading of chapter Heading 1905, the same would be classifiable under Heading 1905.90. We find that issue is covered by precedent decision of the Tribunal. In the case of Nestle (India) Ltd. v. CCE, Mumbai reported in 2000 (124) E.L.T. 898 (Tri.), biscuits and waffles covered with chocolate were held classifiable under Heading 19.05 irrespective of preparation of chocolate by weight or value. Similarly in the case of Little Star Foods Pvt. Ltd. v. CCE, Hyderabad [2006 (199) E.L.T. 451 (Tribunal)] waffles and wafers coated with chocolate were held as falling under Chapter 1905 and preparation of chocolate was held as irrelevant. 7. Inasmuch as the issue stan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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