https://www.taxtmi.com/caselaws?id=89119 Chocolate toffees containing cocoa were classifiable under the new tariff by reference to the heading descriptions and chapter notes, not by reliance on an order under the old tariff. Chapter Note 2 of Chapter 18 treated sugar confectionery containing cocoa and other cocoa preparations as falling in Heading 18.04, while Chapter Note 1 of Chapter 17 excluded cocoa-containing sugar confectionery from Chapter 17. The goods were therefore correctly classified under Heading 18.04 and not Heading 18.03. en-us Wed, 15 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 15:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89119 Chocolate toffees containing cocoa were classifiable under the new tariff by reference to the heading descriptions and chapter notes, not by reliance on an order under the old tariff. Chapter Note 2 of Chapter 18 treated sugar confectionery containing cocoa and other cocoa preparations as falling in Heading 18.04, while Chapter Note 1 of Chapter 17 excluded cocoa-containing sugar confectionery from Chapter 17. The goods were therefore correctly classified under Heading 18.04 and not Heading 18.03. Case-Laws Central Excise Wed, 15 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89119