https://www.taxtmi.com/caselaws?id=89651 The Tribunal granted the waiver of deposit of duty and penalty amounting to Rs. 12.04 crores in a case involving the misclassification of goods branded as Kitkat. The Tribunal found that the product, primarily consisting of wafer covered in chocolate, should be classified under Heading 19.05 for biscuits, waffles, and wafers, rather than under Heading 18.03 for chocolate. They ruled in favor of the applicant, emphasizing that the information provided to the department was sufficient for understanding the product's composition and that the term "contain" in the relevant classification should be interpreted broadly. The Tribunal stayed the recovery of duty and penalty, scheduling an expedited appeal hearing for January 1999. en-us Thu, 26 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 16:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89651 The Tribunal granted the waiver of deposit of duty and penalty amounting to Rs. 12.04 crores in a case involving the misclassification of goods branded as Kitkat. The Tribunal found that the product, primarily consisting of wafer covered in chocolate, should be classified under Heading 19.05 for biscuits, waffles, and wafers, rather than under Heading 18.03 for chocolate. They ruled in favor of the applicant, emphasizing that the information provided to the department was sufficient for understanding the product's composition and that the term "contain" in the relevant classification should be interpreted broadly. The Tribunal stayed the recovery of duty and penalty, scheduling an expedited appeal hearing for January 1999. Case-Laws Central Excise Thu, 26 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89651