https://www.taxtmi.com/caselaws?id=358647 Chocolate-coated biscuits retained their essential character as biscuits for tariff classification under the Central Excise Tariff Act, 1985. Chapter Heading 1905.31 applied only to waffles and wafers coated with chocolate or containing chocolate, and the goods in question were neither waffles nor wafers. The coating did not alter their identity into a different confectionery category, so the Tribunal followed the settled position that biscuit-based products coated with chocolate remain classifiable under the biscuit heading. The goods were therefore classified under Chapter Heading 1905.11 and not under Chapter Heading 1905.31. en-us Wed, 21 Mar 2018 00:00:00 +0530 Thu, 05 Mar 2020 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358647 Chocolate-coated biscuits retained their essential character as biscuits for tariff classification under the Central Excise Tariff Act, 1985. Chapter Heading 1905.31 applied only to waffles and wafers coated with chocolate or containing chocolate, and the goods in question were neither waffles nor wafers. The coating did not alter their identity into a different confectionery category, so the Tribunal followed the settled position that biscuit-based products coated with chocolate remain classifiable under the biscuit heading. The goods were therefore classified under Chapter Heading 1905.11 and not under Chapter Heading 1905.31. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358647