Tariff classification of cocoa powder follows heading text and explanatory notes, with trade description supporting Heading 18.05.

Tariff classification for additional customs duty turned on whether unblended, unflavoured cocoa powder fell within Heading 18.05. The classification was determined by the plain wording of the heading read with the Harmonised System explanatory notes, which describe cocoa powder as a product obtained by pulverising partly defatted cocoa paste and cover cocoa powder without added sugar or other sweetening matter. As the notes did not exclude unblended or unflavoured cocoa powder, and the goods were traded and described in commerce as cocoa powder, the product remained classifiable under Heading 18.05. The customs classification was upheld and the challenge failed.

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Issues: Whether unblended, unflavoured cocoa powder imported by the appellant was classifiable under Heading 18.05 of the Central Excise Tariff for the purpose of additional customs duty.

Analysis: The tariff heading and the relevant explanatory notes showed that cocoa powder is obtained by pulverising partly defatted cocoa paste and that the heading covers cocoa powder not containing added sugar or other sweetening matter. The classification exercise was to be guided by the tariff text read with the explanatory notes based on the Harmonised System of Nomenclature. The notes did not support any exclusion of unblended or unflavoured cocoa powder, and the fact that such goods were traded and described in commerce as cocoa powder supported their classification as such.

Conclusion: The goods were correctly classifiable under Heading 18.05, and the challenge to the classification failed.

Final Conclusion: The appeal did not succeed, and the classification adopted by the customs authorities was upheld.

Ratio Decidendi: For tariff classification, the plain words of the heading read with the explanatory notes control, and where the notes do not exclude a commodity, the product remains classifiable under the heading as described in trade and commerce.

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