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2014 (7) TMI 190 - AT - Central ExciseClassification of goods - Chocolate hub - Classification under heading 1905.90 or under heading 1803.00 - Held that:- Chapter heading 1803 covers chocolate in any form heading 1905 covers biscuits. Whether or not containing cocoa. Admittedly, the goods in question are nothing but the biscuits covered by chocolate. As such, it can be safely concluded that the product in question is the preparation of biscuits and properly classifiable under chapter heading of biscuits. Inasmuch as it is not specifically covered by any preceding sub heading of chapter heading 1905, the same would be classifiable under heading 1905.90. We find that issue is covered by precedent decision of the Tribunal. In the case of Nestle (India) Ltd. vs. CCE Mumbai reported in [2000 (124) ELT 898 (Tri)], biscuits and waffles covered with chocolate were held classifiable under heading 19.05 irrespective of preparation of chocolate by weight or value. Similarly in the case of Little Star Foods Pvt Ltd. vs. CCE, Hyderabad waffles and wafers coated with chocolate were held as falling under chapter 1905 and preparation of chocolate was held as irrelevant. - appellants product chocolate clubs would be properly classifiable under heading 1905.90 - Decided in favour of assessee.
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