TMI Blog2019 (3) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in terms of N/N. 12/2012-CE dated 17.03.2012 - Held that:- The issue is no more res-integra and stands settled by the Tribunal’s decision in the same assessee’s case reported as M/s Marko Foods & M/s Pahladrai Confectionaries Pvt. Ltd. [2018 (9) TMI 14 - CESTAT ALLAHABAD] where the Tribunal has held that the appellant’s products i.e. “Parle 2-in-1 Eclairs”, “Kismi Toffee” and “Kismi Toffee Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared for the respondents. 2. On going through the records, we note that the respondents were engaged in the manufacture of 2-in-1 Eclairs Kismi Tofee and Kismi Toffee Bars . The same were being classified by them under Sub-heading 1704 90 20 and were being cleared by availing the exemption in terms of Notification No.12/2012-CE dated 17.03.2012. Revenue by entertaining a view that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls by revenue. 3. We find that the issue is no more res-integra and stands settled by the Tribunal s decision in the same assessee s case reported as M/s Marko Foods M/s Pahladrai Confectionaries Pvt. Ltd. vide Final Order Nos.71631- 71634/2018 dated 24.07.2018. The Tribunal has held that the appellant s products i.e. Parle 2-in-1 Eclairs , Kismi Toffee and Kismi Toffee Bars are classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite chocolate by the authorities below, but as per the chapter 17-HSN explanatory note white chocolate which means white chocolate composed of Sugar, Cocoa butter, Milk powder and Flavouring agents, but not containing more than mere traces of cocoa (cocoa butter is not regarded as cocoa). From the said definition, it is clear that white chocolate should contain cocoa butter . As per the test re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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