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2017 (6) TMI 310 - CESTAT NEW DELHIClassification of goods - Milk Treat - classified under CTH 19053211 or under CTH 19053219? - Held that: - the wafers coated with Chocolate or containing Chocolate are classifiable under Tariff Heading 19053211, therefore, it has to be found out whether the product in question has been coated with Chocolate or containing Chocolate - 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 is not regarded as Cocoa). Admittedly, the ingredients used in manufacturing of Milk Treat does not contained any Cocoa or Chocolate but only contained Cocoa butter and Cocoa butter is specifically excluded and does not cover under Chapter 18 of the Central Excise Tariff Act, therefore, the White Chocolate cannot be said as Chocolate - the product “Milk Treat” is not covered under Tariff Heading 19053211. The product in question under Tariff Heading 19053219 which has been correctly classified by the appellants - appeal allowed - decided in favor of appellant.
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