https://www.taxtmi.com/caselaws?id=101870 Cocoa liquor was examined against Heading 1804.00 and the related HSN notes, and was treated as synonymous with cocoa paste. The tariff entry was found to require a "preparation", whereas the product consisted only of cocoa substance and did not answer the description of an "other food preparation containing cocoa". On that basis, it was held not classifiable under Heading 1804.00 and therefore not excisable; the question of marketability was not examined. The duty demand could not be sustained on the footing that cocoa liquor fell within the cited tariff entry, and the appeals were allowed. en-us Mon, 03 Dec 2001 00:00:00 +0530 Sat, 11 Feb 2012 13:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101870 Cocoa liquor was examined against Heading 1804.00 and the related HSN notes, and was treated as synonymous with cocoa paste. The tariff entry was found to require a "preparation", whereas the product consisted only of cocoa substance and did not answer the description of an "other food preparation containing cocoa". On that basis, it was held not classifiable under Heading 1804.00 and therefore not excisable; the question of marketability was not examined. The duty demand could not be sustained on the footing that cocoa liquor fell within the cited tariff entry, and the appeals were allowed. Case-Laws Central Excise Mon, 03 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101870