Tariff classification of chocolate-coated biscuits stays under the biscuit heading, not the chocolate-coated waffles and wafers entry.

Chocolate-coated biscuits retained their essential character as biscuits for tariff classification under the Central Excise Tariff Act, 1985. Chapter Heading 1905.31 applied only to waffles and wafers coated with chocolate or containing chocolate, and the goods in question were neither waffles nor wafers. The coating did not alter their identity into a different confectionery category, so the Tribunal followed the settled position that biscuit-based products coated with chocolate remain classifiable under the biscuit heading. The goods were therefore classified under Chapter Heading 1905.11 and not under Chapter Heading 1905.31.

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Issues: Whether chocolate-coated biscuits are classifiable under Chapter Heading 1905.11 or Chapter Heading 1905.31 of the Central Excise Tariff Act, 1985.

Analysis: The goods were biscuits purchased from the market and coated with chocolate. Their essential character remained that of biscuits, and the fact that they were covered with chocolate did not convert them into waffles or wafers. Chapter Heading 1905.31 specifically covered waffles and wafers coated with chocolate or containing chocolate, whereas the goods in question were not waffles or wafers. The Tribunal also followed the settled position that biscuit-based products coated with chocolate remain classifiable under the biscuit heading rather than under the chocolate-coated waffles and wafers entry.

Conclusion: The goods were held classifiable under Chapter Heading 1905.11 and not under Chapter Heading 1905.31, in favour of the assessee.

Ratio Decidendi: For tariff classification, a chocolate coating does not alter the identity of biscuits into waffles or wafers where the specific entry for chocolate-coated waffles and wafers is inapplicable.

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