TMI Blog2014 (7) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... able 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. - Appeal No.523 of 2012 - EX(DB) - Final Order No. A/51444/2014-EX(DB) - Dated:- 2-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nter as one of the ingredient, the other being Chocolate. They submitted that as per Chapter Note 1 of the Chapter 18, it is excluded from the scope of said Chapter. They further submitted that impugned goods only fall under CETH No. 1905.90 being a preparation from Biscuits and therefore not capable of falling under CETH No 1905.11 which covers Biscuits simplicitor. They further submitted that the appellants were not manufacturing, Biscuits simplicitor but same were purchased from the market on payment of duty and were simply giving them treatment with chocolate which too was purchased from the market on payment of duty and adoption of any other treatment to render duty paid product marketable to the consumer did not amount to manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are purchasing biscuits from the market which were admittedly classifiable under heading 1905. The said biscuits are being coated with chocolate or coco powder. Chapter heading 1905 covers the biscuit. The Revenue's contention is that inasmuch as the said biscuits are covered with chocolate and are no longer visible as biscuits, the same cannot be considered to be biscuits falling under heading 1905. Further, inasmuch as heading 18.03 takes into its ambit chocolate in any form, the chocolate clubs being manufactured by the appellants would be properly classifiable as chocolate falling under heading 1803. 5. For proper appreciation of two conflicting entries, we reproduce the same as below: Heading No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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