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2013 (12) TMI 747 - AT - Central ExciseDenial of benefit of Notification No. 3/2006 – Concessional rate of duty - Revenue was of the view that the goods are “White Chocolate” and did not answer the description given at Sl. No. 16 – Waiver of Pre-deposit - Held that:- Prima facie the appellant 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 meaning of ‘chocolate’ indicates cocoa butter as an essential ingredient of chocolate - In the absence of documentary evidence of presence of cocoa butter in the goods – Thus, the appellant made a good case against a major part of the demand of duty on the ground of time-bar – Pre-deposits waived till the disposal – stay granted.
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