https://www.taxtmi.com/caselaws?id=123390 The case centered on determining the eligibility of the product "Milky Bar Choo" for exemption under specific Central Excise duty notifications. The appellant argued that the product, containing hydrogenated vegetable oils, did not qualify as white chocolate under the Prevention of Food Adulteration Rules. Despite previous declarations, the appellant's change in the manufacturing process supported their exemption claim. The Tribunal considered case law, HSN Explanatory Notes, and common parlance in classifying the product as chocolate, leading to the denial of the exemption for white chocolate. The Tribunal allowed the appellant to pre-deposit a partial duty amount and waived the remaining balance and penalty, subject to timely payment. en-us Tue, 26 Feb 2008 00:00:00 +0530 Thu, 13 Sep 2012 15:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123390 The case centered on determining the eligibility of the product "Milky Bar Choo" for exemption under specific Central Excise duty notifications. The appellant argued that the product, containing hydrogenated vegetable oils, did not qualify as white chocolate under the Prevention of Food Adulteration Rules. Despite previous declarations, the appellant's change in the manufacturing process supported their exemption claim. The Tribunal considered case law, HSN Explanatory Notes, and common parlance in classifying the product as chocolate, leading to the denial of the exemption for white chocolate. The Tribunal allowed the appellant to pre-deposit a partial duty amount and waived the remaining balance and penalty, subject to timely payment. Case-Laws Central Excise Tue, 26 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123390