https://www.taxtmi.com/caselaws?id=100453 Unblended, unflavoured cocoa powder falls under Heading 18.05 for additional customs duty where the tariff language and Harmonised System explanatory notes cover cocoa powder without added sugar or other sweetening matter. Cocoa powder is obtained by pulverising partly defatted cocoa paste, and neither the heading nor the explanatory notes exclude products merely because they are unblended or unflavoured. Commercial description and trade understanding as cocoa powder further support classification under that heading. The classification adopted by the customs authorities was therefore upheld. 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 Unblended, unflavoured cocoa powder falls under Heading 18.05 for additional customs duty where the tariff language and Harmonised System explanatory notes cover cocoa powder without added sugar or other sweetening matter. Cocoa powder is obtained by pulverising partly defatted cocoa paste, and neither the heading nor the explanatory notes exclude products merely because they are unblended or unflavoured. Commercial description and trade understanding as cocoa powder further support classification under that heading. The classification adopted by the customs authorities was therefore upheld. Case-Laws Customs Mon, 08 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100453