https://www.taxtmi.com/caselaws?id=351633 Tariff classification of the product "Milk Treat" turned on whether its coating amounted to chocolate or cocoa-containing material. The relevant heading distinguished between wafers coated with or containing chocolate and other wafers, and the explanatory notes made clear that cocoa butter is not equivalent to cocoa. Because the product contained cocoa butter but no cocoa or chocolate, it could not be treated as a chocolate-coated or cocoa-containing wafer. The product was therefore correctly classifiable under Tariff Heading 1905.32.19, and the contrary differential duty demand was not sustained. en-us Mon, 30 Oct 2017 00:00:00 +0530 Mon, 18 Dec 2017 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351633 Tariff classification of the product "Milk Treat" turned on whether its coating amounted to chocolate or cocoa-containing material. The relevant heading distinguished between wafers coated with or containing chocolate and other wafers, and the explanatory notes made clear that cocoa butter is not equivalent to cocoa. Because the product contained cocoa butter but no cocoa or chocolate, it could not be treated as a chocolate-coated or cocoa-containing wafer. The product was therefore correctly classifiable under Tariff Heading 1905.32.19, and the contrary differential duty demand was not sustained. Case-Laws Central Excise Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351633