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2018 (9) TMI 14 - AT - Central ExciseClassification of goods - ‘Chocolate’ namely “Parle 2-in-1 Eclairs” - “Kismi Toffee” and “Kismi Toffee Bar.” - appellants are classifying the said goods under Tariff Item No.17049020 as ‘Boiled Sweets’ whereas Revenue wanted to be classified all the said items under Tariff Items No.17049030 as ‘White Chocolate’ - Benefit of N/N. 03/2006-CE dated 01/03/2006 (Sr.No.16) and N/N. 12/2012-CE dated 17/03/2012 (Sr.No.19). Held that:- White chocolate should contain ‘cocoa butter’. As per the test report, it is clear that the sample does not contain any cocoa butter and white chocolate requires fat content of 25% as per the Food Safety & Standards (Food Products Standard & Food Additives) Regulations, 2011 whereas the fat content in the goods in question is 8% only. Therefore, from the test report it can be said that the goods in question are not white chocolate. Therefore, the said item do qualify for exemption as per the Notification No.03/2006-CE dated 01/03/2006 (Sr.No.16), also Notification No.12/2012-CE dated 17/03/2012 (Sr.No.19). Admittedly, the goods manufactured by the appellants are Sugar Confectionary is neither chocolate nor bubble gum - the appellants are entitled to pay concessional rate of duty as allowed by the Notifications. Appeal allowed - decided in favor of appellant.
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