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2013 (12) TMI 748 - AT - Central ExciseBenefit of Notification No. 3/2006 – Waiver of Pre-deposit - Revenue was of the view that the product is 'white chocolate' which does not attract Sl. No. 16 of the notification – Held that:- The absence of cocoa butter in the product was found on verification of records of the assessee - presence or absence of cocoa butter was immaterial - As per HSN Notes, white chocolate should be necessarily composed of cocoa butter among other ingredients - This requirement is clearly discernible from the Explanatory Notes under HSN Headings 1704 and 1806 - Prima facie, the finding recorded by the adjudicating authority that the presence or absence of cocoa butter is irrelevant to classification of the goods as ‘white chocolate' is not legally or factually tenable – Pre-deposits waived till the disposal – Stay granted.
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