Tariff classification of confectionery resolved in favour of Tariff item 17049020 based on prior Tribunal ruling.

The proper tariff classification of Nestle Milky Bar Eclairs under the Central Excise Tariff Act, 1985 was examined by reference to the Tribunal's earlier ruling in the assessee's own case. On that basis, the confectionery was treated as falling under Tariff item 17049020, and the alternative classification under Tariff item 17049090 was not accepted. The assessee's classification was therefore upheld for this product.

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Issues: Whether the goods 'Nestle Milky bar Eclairs' were classifiable under Tariff item 17049020 or Tariff item 17049090 of the Central Excise Tariff Act, 1985.

Analysis: The dispute turned on the proper tariff classification of the impugned confectionery product. The issue was treated as already covered by the Tribunal's earlier decision in the appellant's own case. On that basis, the product was held to fall under Tariff item 17049020, and the contrary classification under Tariff item 17049090 was not accepted.

Conclusion: The classification adopted by the assessee was accepted and the goods were held classifiable under Tariff item 17049020 of the Central Excise Tariff Act, 1985.

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