https://www.taxtmi.com/caselaws?id=344039 Milk Treat was not classifiable as wafers coated with chocolate or containing chocolate under Tariff Heading 1905 32 11 because that heading applies only where the product contains chocolate, and the tariff scheme and HSN notes distinguish chocolate from white chocolate and from cocoa butter. On the admitted ingredients, the product contained cocoa butter rather than cocoa or chocolate, and cocoa butter is not treated as cocoa for classification purposes. The view that cocoa butter is equivalent to cocoa was rejected, and the product was correctly classified as other wafers under Tariff Heading 1905 32 19 in favour of the assessee. en-us Thu, 23 Feb 2017 00:00:00 +0530 Fri, 05 Jan 2018 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344039 Milk Treat was not classifiable as wafers coated with chocolate or containing chocolate under Tariff Heading 1905 32 11 because that heading applies only where the product contains chocolate, and the tariff scheme and HSN notes distinguish chocolate from white chocolate and from cocoa butter. On the admitted ingredients, the product contained cocoa butter rather than cocoa or chocolate, and cocoa butter is not treated as cocoa for classification purposes. The view that cocoa butter is equivalent to cocoa was rejected, and the product was correctly classified as other wafers under Tariff Heading 1905 32 19 in favour of the assessee. Case-Laws Central Excise Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344039