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2018 (4) TMI 758 - AT - Central ExciseClassification of goods - Cadburys ‘Tiffins’ - whether classified under Chapter heading 1905.11 or under chapter sub heading 1905.31? - Held that: - The facts are undisputed that the Appellant brought biscuit from the market and coated the same with the chocolate. After process it remained biscuit only albeit covered with chocolate - The CSH 1905.11 covers the goods in relation to manufacture of which any process is ordinarily carried on with the aid of power whereas 1905.31 covers the Wafles and Wafers coated with chocolate or containing chocolate. There is no reason to classify the impugned goods under chapter sub heading 1905.31 - the appellants product chocolate clubs would be properly classifiable under Heading 1905.90. Appeal allowed - decided in favor of appellant.
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