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Commissioner of Central Excise, Mumbai Versus M/s. Britannia Industries Ltd.

2015 (8) TMI 194 - SUPREME COURT

Classification of waffles and wafers - Classification under Entry 1905.31 or under 1905.90 - Held that:- In fact, to put it precisely, it is known as waffles and wafers. It is also not in dispute that the aforesaid products are not coated with chocolate. Therefore, the only dispute is as to whether these products contains chocolate or not. It may be noticed that out of all the products under Chapter heading 19.05, viz., biscuits, cakes and pasteries, or waffles and wafers, some contains cocoa, a .....

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wafers. Thus, it was incumbent upon the CESTAT to see that the said ingredient is cocoa simplicitor or it is chocolate. - Matter remanded back - Decided in favour of Revenue. - CIVIL APPEAL NOS. 4539-4540 OF 2005, CIVIL APPEAL NO. 4621 OF 2006, CIVIL APPEAL NO. 42 OF 2009 - Dated:- 15-7-2015 - Mr. A.k. Sikri & Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv. ,Mr. Rupesh Kumar, Adv. ,Mr. Rajiv Nanda, Adv.,Mrs. Ruksana Chaudhary, Adv.,Mr. B. Krishna Prasad, A .....

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Surekha Raman, Adv.,Mr. Gaurav Nair, Adv.,Ms. Niharika, Adv.,M/s. K. J. John & Co., Advs. ORDER CIVIL APPEAL NOS. 4539-4540 OF 2005 The dispute which arises in the present appeals pertains to classification of the following products of the respondent: - 1. Chekkers Choco 40 P 2. Chekkers Fly Choco 3. Chekkers Choco 640 P and 4. Chekkers Choco ATC The two entries which are involved are both in Chapter Heading 19.05 under the sub-heads "Waffles and wafers". Whereas the Revenue wants .....

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uitable for pharmaceutical use, sealing wafers, rice paper and similar products - Biscuits: 1905.11 - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 1905.19 - Other 1905.20 - Cakes and pastry - Waffles and wafers: 1905.31 - Coated with chocolate or containing chocolate 1905.39 - Other 1905.90 - Other" From the aforesaid narration it becomes clear that it is not in dispute that the products are waffles and wafers. In fact, to put it p .....

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