2015 (8) TMI 194

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..... ted 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, as is clear from the description contained in the main Heading and if only cocoa is added or is contained in these products, that would .....

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..... Nanda, Adv.,Mrs. Ruksana Chaudhary, Adv.,Mr. B. Krishna Prasad, Adv.,Mr. V. Lakshmikumaran, Adv.,Mr. M. P. Devanath, Adv.,Mr. Vivek Sharma, Adv.,Ms. L. Charanaya, Adv.,Mr. R. Ramchandran, Adv.,Mr. Aditya Bhattacharya, Adv.,Mr. Hemant Bajaj, Adv.,Mr. Anandh K., Adv.,Mr. Ambarish Pandey, Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv.,Mr. R. N. Karanjawala, Adv.,Ms. Ruby Singh Ahuja, Ad .....

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..... , the case of the assessee is that it would come in the residual sub-category Other which is 1905.90. For better understanding of the aforesaid dispute, we reproduce Chapter Heading 19.05 with its sub-heads as under: - 19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa, communion wafers, empty cachets of a kind suitable for pharmaceutical use, .....

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..... ng 19.05, viz., biscuits, cakes and pasteries, or waffles and wafers, some contains cocoa, as is clear from the description contained in the main Heading and if only cocoa is added or is contained in these products, that would not make it chocolate. Thus, there has to be a difference between cocoa and the chocolate that is made out of cocoa. We find from the impugned order of the Customs, Excis .....

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..... not find in its order to have been decided. On the contrary, the CESTAT proceeds on the basis that these are biscuits. Accordingly, the impugned order is set aside and the matters are remitted back to the CESTAT for fresh consideration. It hardly needs to be clarified that it would be open for both the parties to contest all their submissions in support of their respective cases. CIVIL APP .....

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