https://www.taxtmi.com/caselaws?id=93733 Choco cream toffee was classifiable as food preparation containing cocoa rather than sugar confectionery not containing cocoa, because Chapter 17 excludes confectionery containing cocoa and Chapter 18 covers products with cocoa. The product used chocolate as an essential ingredient, the record showed positive test reports for cocoa, and chocolate was treated as a cocoa-derived product satisfying the tariff phrase "containing cocoa" by actual presence in the final product. It was therefore correctly classified under sub-heading 1804.00 and not under sub-heading 1704.90. en-us Wed, 05 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 15:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93733 Choco cream toffee was classifiable as food preparation containing cocoa rather than sugar confectionery not containing cocoa, because Chapter 17 excludes confectionery containing cocoa and Chapter 18 covers products with cocoa. The product used chocolate as an essential ingredient, the record showed positive test reports for cocoa, and chocolate was treated as a cocoa-derived product satisfying the tariff phrase "containing cocoa" by actual presence in the final product. It was therefore correctly classified under sub-heading 1804.00 and not under sub-heading 1704.90. Case-Laws Central Excise Wed, 05 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93733