https://www.taxtmi.com/caselaws?id=376768 Sweet meat cereal bars with a small cocoa content are treated as sweet meat under Chapter 21 where trade understanding, product presentation, and Chapter Note 6 support that characterisation; the presence of cereals, nuts, or minor cocoa does not shift them to chocolate or cocoa-based preparations under Chapter 18. The commentary also notes that the extended limitation period cannot apply when manufacturing details, ingredients, and product description were disclosed to the department through continuing correspondence, so suppression is not established. On that basis, the penalty foundation also falls away. en-us Thu, 14 Mar 2019 00:00:00 +0530 Tue, 27 Aug 2019 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376768 Sweet meat cereal bars with a small cocoa content are treated as sweet meat under Chapter 21 where trade understanding, product presentation, and Chapter Note 6 support that characterisation; the presence of cereals, nuts, or minor cocoa does not shift them to chocolate or cocoa-based preparations under Chapter 18. The commentary also notes that the extended limitation period cannot apply when manufacturing details, ingredients, and product description were disclosed to the department through continuing correspondence, so suppression is not established. On that basis, the penalty foundation also falls away. Case-Laws Central Excise Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376768