Whether the goods are classifiable as sugar confectionery (HTS...

Whether the goods are classifiable as sugar confectionery (HTS 1704 9090) or as coffee preparations (HTS 2101 1200): tribunal held Rule 1 and Rule 3(a) govern classification, applying essential character test; evidence showed sugar is the principal ingredient imparting sweetness while coffee extract is a minor aromatic additive, so the product's essential character remains sugar confectionery - result: classified under 1704 9090. Burden of proof where department proposes a different heading: revenue failed to adduce evidence to rebut the assessee's showing (FSSAI/FSSR classification and product descriptions supporting "candy"), so departmental classification was unsustainable. - CESTAT