https://www.taxtmi.com/caselaws?id=442540 AAR held that a product named Crackle, containing sugar, cashew nuts, butter, liquid glucose and flavours, cannot be classified under Tariff Heading 1704 as sugar boiled confectionery. The authority determined that since the product is sold exclusively to ice-cream manufacturers as an industrial input for toppings rather than for direct consumption by end users, it does not qualify as sugar boiled confectionery under Schedule III of Notification No. 01/2017. en-us Fri, 26 May 2023 00:00:00 +0530 Mon, 21 Apr 2025 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442540 AAR held that a product named Crackle, containing sugar, cashew nuts, butter, liquid glucose and flavours, cannot be classified under Tariff Heading 1704 as sugar boiled confectionery. The authority determined that since the product is sold exclusively to ice-cream manufacturers as an industrial input for toppings rather than for direct consumption by end users, it does not qualify as sugar boiled confectionery under Schedule III of Notification No. 01/2017. Case-Laws GST Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442540