https://www.taxtmi.com/caselaws?id=249153 The Tribunal determined that the product "Chocolate clubs" should be classified under heading 1905.90 as a preparation of biscuits covered in chocolate. Relying on precedent decisions, the Tribunal concluded that the treatment of biscuits with chocolate did not amount to manufacturing chocolate, thus falling under chapter heading 1905. The appeal was allowed in favor of the appellants, setting aside the lower authorities' classification under heading 1803.00. en-us Wed, 02 Apr 2014 00:00:00 +0530 Thu, 04 Sep 2014 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249153 The Tribunal determined that the product "Chocolate clubs" should be classified under heading 1905.90 as a preparation of biscuits covered in chocolate. Relying on precedent decisions, the Tribunal concluded that the treatment of biscuits with chocolate did not amount to manufacturing chocolate, thus falling under chapter heading 1905. The appeal was allowed in favor of the appellants, setting aside the lower authorities' classification under heading 1803.00. Case-Laws Central Excise Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249153