https://www.taxtmi.com/caselaws?id=72434 Where a tariff entry is tied to a recognised product standard, classification depends on whether the goods satisfy the standard's permitted ingredients. Bourbon Cream biscuits containing vegetable fat did not meet the ISI specification for chocolate, because vegetable fat was not an allowed ingredient. The absence of the original departmental letter said to show cocoa butter left the record to be assessed on the copy produced by the assessee, but that did not alter the essential point that the product fell outside the chocolate description. Market description and the presence of cocoa powder were insufficient to override the standard, so the goods were classifiable under the residuary tariff entry. en-us Tue, 30 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 14:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72434 Where a tariff entry is tied to a recognised product standard, classification depends on whether the goods satisfy the standard's permitted ingredients. Bourbon Cream biscuits containing vegetable fat did not meet the ISI specification for chocolate, because vegetable fat was not an allowed ingredient. The absence of the original departmental letter said to show cocoa butter left the record to be assessed on the copy produced by the assessee, but that did not alter the essential point that the product fell outside the chocolate description. Market description and the presence of cocoa powder were insufficient to override the standard, so the goods were classifiable under the residuary tariff entry. Case-Laws Central Excise Tue, 30 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72434