https://www.taxtmi.com/caselaws?id=262277 Classification of the products under Chapter Heading 19.05 turned on whether the filling between the wafers was cocoa simplicitor or chocolate, since cocoa and chocolate are not the same for tariff purposes. The Tribunal had not examined this essential distinction and had wrongly proceeded on the basis that the products were biscuits. The further factual question whether the filling could be said to be "containing" chocolate also required determination. The SC therefore set aside the Tribunal's order and remanded the matters for fresh consideration. en-us Wed, 15 Jul 2015 00:00:00 +0530 Thu, 01 Oct 2015 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262277 Classification of the products under Chapter Heading 19.05 turned on whether the filling between the wafers was cocoa simplicitor or chocolate, since cocoa and chocolate are not the same for tariff purposes. The Tribunal had not examined this essential distinction and had wrongly proceeded on the basis that the products were biscuits. The further factual question whether the filling could be said to be "containing" chocolate also required determination. The SC therefore set aside the Tribunal's order and remanded the matters for fresh consideration. Case-Laws Central Excise Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262277