TMI Blog2013 (12) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held by the adjudicating authority to be white chocolate. The assessee claimed the benefit of Notification No. 3/2006-CE dated 01.03.2006 as amended (Sl. No. 16). This benefit has been denied to them on the ground that the product is 'white chocolate' which does not attract Sl. No. 16 of the said notification. 2. The learned counsel for the appellant submits that they did not use coco butter in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... getable oil and not that of cocoa butter. The learned counsel has also referred to certain provisions of the HSN in his endeavour to show that white chocolate should necessarily contain cocoa butter among other ingredients. In the absence of cocoa butter in the subject goods, the benefit of the exemption notification cannot be denied to it. 3. The learned Commissioner (AR) reiterates the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR) is of no application to the present case. 5. After giving careful consideration to the submissions, we have found good reasons to dispense with pre-deposit in this case and grant stay of recovery. It is not in dispute that the absence of cocoa butter in the product was found by the Range Officer on verification of records of the assessee. In the case of Nestle India Ltd., it was not held or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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