https://www.taxtmi.com/caselaws?id=456053 For tariff classification, white chocolate must conform to the HSN Explanatory Notes, including proof of cocoa butter content. The Tribunal found that the Department failed to establish by test report or other indisputable evidence that the goods contained cocoa butter, so they could not be treated as white chocolate. On that basis, the products were eligible for exemption under Notification No. 12/2012-CE, and the appeals were allowed. en-us Tue, 29 Mar 2022 00:00:00 +0530 Mon, 24 Jun 2024 20:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456053 For tariff classification, white chocolate must conform to the HSN Explanatory Notes, including proof of cocoa butter content. The Tribunal found that the Department failed to establish by test report or other indisputable evidence that the goods contained cocoa butter, so they could not be treated as white chocolate. On that basis, the products were eligible for exemption under Notification No. 12/2012-CE, and the appeals were allowed. Case-Laws Central Excise Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456053