2018 (9) TMI 14

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..... r>Central Excise
Classification of goods - Chocolate namely Parle 2-in-1 Eclairs - Kismi Toffee and Kismi Toffee Bar. - appellants are classifying the said goods under Tariff Item No.17049020 as Boiled Sweets whereas Revenue wanted to be classified all the said items under Tariff Items No.17049030 as White Chocolate - Benefit of N/N. 03/2006-CE dated 01/03/2006 (Sr.No.16) and N/N. 12/2012-CE da .....

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..... ncessional rate of duty as allowed by the Notifications. Appeal allowed - decided in favor of appellant.
Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri T. Chandran Nair (Advocate) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Ashok Jindal Appellants are in appeal against the impugned orders denying the benefit of Noti .....

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..... under Tariff Items No.17049030 as 'White Chocolate'. Therefore, the disputes arose and the show cause notices were issued to the appellants and it was held that said goods merit classification under Tariff Items No.17049030, consequently the appellant is not entitled to get the benefit of Notification No.03/2006-CE dated 01/03/2006 (Sr.No.16) and Notification No.12/2012-CE dated 17/03/2012 (Sr.No .....

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..... ies below, but as per the chapter 17-HSN explanatory note 'white chocolate' which means 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). From the said definition, it is clear that white chocolate should contain 'cocoa butter'. As per the test report, it is clear that the sa .....

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