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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Classification of goods - ‘Chocolate’ namely “Parle 2-in-1 ...


Court Classifies Parle Eclairs and Kismi Toffee as Sugar Confectionery; Eligible for Concessional Duty Rate.

September 1, 2018

Case Laws     Central Excise     AT

Classification of goods - ‘Chocolate’ namely “Parle 2-in-1 Eclairs” - “Kismi Toffee” and “Kismi Toffee Bar.” - the goods manufactured by the appellants are Sugar Confectionary is neither chocolate nor bubble gum - the appellants are entitled to pay concessional rate of duty.

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