2018 (4) TMI 758

rought biscuit from the market and coated the same with the chocolate. After process it remained biscuit only albeit covered with chocolate - The CSH 1905.11 covers the goods in relation to manufacture of which any process is ordinarily carried on with the aid of power whereas 1905.31 covers the Wafles and Wafers coated with chocolate or containing chocolate. - There is no reason to classify the impugned goods under chapter sub heading 1905.31 - the appellants product chocolate clubs would be properly classifiable under Heading 1905.90. - Appeal allowed - decided in favor of appellant. - E/964/2008 E/CO-149/08 - A/85741/2018 - Dated:- 21-3-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER (TECHNICAL) Appearance Shri .....

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in Central Excise Tariff and has to be understood in common parlance. The word biscuit is most commonly used in everyday life and never described as product covered with chocolate. That tribunal in Nestle case 2000 (124) ELT 899 (TRI) held that waffles and biscuits coated with chocolate are covered under chapter 1905.11. Whatever difference is there between the waffles and biscuits due to baking of the former between patterned metal plates would be lost when the product is covered with chocolate and when the subheadings are examined the classification of product under 1905.31 is sustainable. Hence this appeal by the Appellant. 2. Shri M.P. Baxi, Advocate appearing for the Appellant submits that the lower authorities have misdirected themsel .....

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N.N. Prabhudesai, ld. Superintendent (AR) appearing for the revenue supports the findings of the impugned order that all the products vis waffles, wafers and biscuits are same and hence the goods are appropriately classifiable under CSH 1905.31. he relies upon the orders in case of R. Sikaria 2000 (125) ELT 141 (A.P), Ashoka Foods Ltd. 1989 (42) ELT 409 (TRI) and International Foods 1978 (2) ELT (J50) (A.P). 4. We have perused the facts of the case and submission of both sides. We find that the goods in question are biscuits coated with Chocolate. The facts are undisputed that the Appellant brought biscuit from the market and coated the same with the chocolate. After process it remained biscuit only albeit covered with chocolate. The CSH 19 .....

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covers chocolate in any form Heading 1905 covers biscuits ……… Whether or not containing cocoa. Admittedly, the goods in question are nothing but the biscuits covered by chocolate. 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. v. CCE, Mumbai reported in 2000 (124) E.L.T. 898 (Tri.), biscuits and waffles covered with chocolate were held classifiable under Heading .....

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