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TMI Blog2018 (4) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 1905.11 whereas the revenue issued show cause notice proposing classification under chapter 1905.31. A show cause notice towards demand of duty was raised against the Appellant. The demands were confirmed vide order dt. 25.10.1999 by classifying the goods under chapter sub heading 1905.31. The Appellant filed appeal before Commissioner (Appeals) who remanded the matter with the direction that on the spot verification of the process of manufacture in consultation with the Deputy Chief Chemist and the Appellant's representative be carried out for ascertaining the facts of the case. Vide Order-in original dt. 25.02.2004 the adjudicating authority held that the goods are classifiable under CSH 1905.11 and dropped the demand. Again on appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ert from Dr. Kulkarni, Professor of Food Technology and Head of food and Fermentation Technology, University department of Chemical Technology who has categorically stated the distinctions between the different manufacturing process of all three. That even the spot verification carried out by the Department expert confirmed that the oval shaped, central portion of "Cadbury's Tiffins' was a biscuit and the product under reference may be considered as chocolate coated biscuits. That they are not manufacturer of biscuits and merely coated the same. He relied upon the Tribunal order in case of Munch Food Products Ltd. Vs. CCE, Delhi - I 2014 (304) ELT 404 (TRI). He also submits that the Tribunal order in case of Nestle India Ltd. 2002 (124) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legislature is to classify the goods under 1905.31 is only in respect of waffles or wafers and not biscuits. In such case we do not find any reason to classify the impugned goods under chapter sub heading 1905.31. We also find that the Tribunal in case of Munch Food Products Ltd. 2014 (304) ELT 404 (TRI) held as under : 5. For proper appreciation of two conflicting entries, we reproduce the same as below : Heading No. Sub- Heading No. Description of goods 18.03 1803.00 Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates. 19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa, communion wafers, empty cachets of a kind suitable for pharmaceuti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d decisions, without making any elaborate discussion on the disputed issue of classification, we respectfully follow the precedent decisions, and hold that the appellants product chocolate clubs would be properly classifiable under Heading 1905.90. Accordingly, the impugned orders are set aside the appeal is allowed with consequential relief to the appellants. Agreeing with the above order of the Tribunal and in view of our above findings, we hold that the goods in question would be classifiable under CSH 1905.11 and not under CSH 1905.31. We thus set aside the impugned order and allow the appeal with consequential reliefs, if any. Cross-objection also disposed of.
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