https://www.taxtmi.com/caselaws?id=100453 Tariff classification for additional customs duty turned on whether unblended, unflavoured cocoa powder fell within Heading 18.05. The classification was determined by the plain wording of the heading read with the Harmonised System explanatory notes, which describe cocoa powder as a product obtained by pulverising partly defatted cocoa paste and cover cocoa powder without added sugar or other sweetening matter. As the notes did not exclude unblended or unflavoured cocoa powder, and the goods were traded and described in commerce as cocoa powder, the product remained classifiable under Heading 18.05. The customs classification was upheld and the challenge failed. en-us Mon, 08 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 16:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100453 Tariff classification for additional customs duty turned on whether unblended, unflavoured cocoa powder fell within Heading 18.05. The classification was determined by the plain wording of the heading read with the Harmonised System explanatory notes, which describe cocoa powder as a product obtained by pulverising partly defatted cocoa paste and cover cocoa powder without added sugar or other sweetening matter. As the notes did not exclude unblended or unflavoured cocoa powder, and the goods were traded and described in commerce as cocoa powder, the product remained classifiable under Heading 18.05. The customs classification was upheld and the challenge failed. Case-Laws Customs Mon, 08 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100453