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2008 (7) TMI 37 - CESTAT, MUMBAI
Classification of “MILKYBAR CHOO” – Even if impugned item is containing “Hydro generated vegetable oil”, it can’t be classified as “sugar confectionery” as contended by assessee – impugned goods conforms to the definition of ‘White Chocolate’ as per HSN Notes to Chapter 17 so it is classifiable as “White chocolate” – duty @ 16 % is payable by assessee – exemption under notification no. 6/2002 is not allowable – HSN Notes should be given greater consideration than other statutes