https://www.taxtmi.com/caselaws?id=366278 Classification of the manufactured goods depended on their composition and test report. Because the goods contained no cocoa butter and only 8% fat, they did not meet the characteristics of white chocolate and were correctly treated as sugar confectionary. On that basis, the exclusion for white chocolate or bubble gum in the exemption entries did not apply, so the benefit under Notification No. 03/2006-CE and Notification No. 12/2012-CE remained available. en-us Tue, 24 Jul 2018 00:00:00 +0530 Thu, 05 Mar 2020 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366278 Classification of the manufactured goods depended on their composition and test report. Because the goods contained no cocoa butter and only 8% fat, they did not meet the characteristics of white chocolate and were correctly treated as sugar confectionary. On that basis, the exclusion for white chocolate or bubble gum in the exemption entries did not apply, so the benefit under Notification No. 03/2006-CE and Notification No. 12/2012-CE remained available. Case-Laws Central Excise Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366278