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2017 (11) TMI 1512 - CESTAT NEW DELHIClassification of goods - Cadbury Milk Treat - appellant claimed the classification under sub heading 1905.39 but the department has classified it under sub heading 1905.31 - Held that: - identical issue has came up before the Tribunal in the case of Cadbury India Ltd. vs. CCE, Indore [2017 (6) TMI 310 - CESTAT NEW DELHI], where it was held that the ingredients used in manufacturing of Milk Treat does not contained any Cocoa or Chocolate but only contained Cocoa butter and Cocoa butter is specifically excluded and does not cover under Chapter 18 of the Central Excise Tariff Act, therefore, the White Chocolate cannot be said as Chocolate. The product “Milk Treat” is not covered under Tariff Heading 19053211. The product in question under sub heading 1905.39 has been correctly classified by the appellants - appeal allowed - decided in favor of appellant.
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