Central Excise- Classification of Ice Cream containing products like biscuits fruits, nuts and cakes etc. whether under Heading No. 2105 or 2107.91 of CET
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Classification of ice cream products: items with biscuits, fruits or cakes treated as ice cream and attract concessional duty. Frozen desserts incorporating biscuits, cakes, fruits, nuts or similar adjuncts that are marketed and known as ice cream desserts are to be treated as composite articles and classified as Ice Cream under Heading 21.05; such products are eligible for the concessional rate of duty under the applicable notification, following rules of tariff interpretation and market identity.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of ice cream products: items with biscuits, fruits or cakes treated as ice cream and attract concessional duty.
Frozen desserts incorporating biscuits, cakes, fruits, nuts or similar adjuncts that are marketed and known as ice cream desserts are to be treated as composite articles and classified as Ice Cream under Heading 21.05; such products are eligible for the concessional rate of duty under the applicable notification, following rules of tariff interpretation and market identity.
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