https://www.taxtmi.com/caselaws?id=241083 Interim relief was granted in a classification dispute over white chocolate, with the tribunal holding that the appellant had shown a prima facie case for waiver of pre-deposit and stay of recovery. The absence of cocoa butter, verified from the assessee's records and accepted on examination, was treated as relevant to the disputed classification. Referring to the HSN explanatory notes, the tribunal noted that white chocolate is prima facie required to contain cocoa butter, so the denial of exemption under Notification No. 3/2006-CE and the demand based on white chocolate classification were not tenable at the stay stage. en-us Thu, 07 Mar 2013 00:00:00 +0530 Fri, 16 Aug 2013 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241083 Interim relief was granted in a classification dispute over white chocolate, with the tribunal holding that the appellant had shown a prima facie case for waiver of pre-deposit and stay of recovery. The absence of cocoa butter, verified from the assessee's records and accepted on examination, was treated as relevant to the disputed classification. Referring to the HSN explanatory notes, the tribunal noted that white chocolate is prima facie required to contain cocoa butter, so the denial of exemption under Notification No. 3/2006-CE and the demand based on white chocolate classification were not tenable at the stay stage. Case-Laws Central Excise Thu, 07 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241083