https://www.taxtmi.com/caselaws?id=773762 Tariff classification under Central Excise Tariff Item 1905 32 11 must be read harmoniously with the chapter structure, General Explanatory Notes and HSN notes, so that a specific sub-heading is not stretched beyond its true scope. On that approach, the expression covering goods coated with chocolate or containing chocolate was treated as not extending to the products in question, which were found to be wafer biscuits and not communion wafers. The record also indicated that products using vegetable fat or oil did not satisfy the relevant meaning of chocolate. The goods were therefore classifiable under Tariff Item 1905 32 90 and qualified for the exemption notifications, making the confirmed duty, interest and penalty unsustainable. en-us Tue, 24 Jun 2025 00:00:00 +0530 Sat, 28 Jun 2025 08:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773762 Tariff classification under Central Excise Tariff Item 1905 32 11 must be read harmoniously with the chapter structure, General Explanatory Notes and HSN notes, so that a specific sub-heading is not stretched beyond its true scope. On that approach, the expression covering goods coated with chocolate or containing chocolate was treated as not extending to the products in question, which were found to be wafer biscuits and not communion wafers. The record also indicated that products using vegetable fat or oil did not satisfy the relevant meaning of chocolate. The goods were therefore classifiable under Tariff Item 1905 32 90 and qualified for the exemption notifications, making the confirmed duty, interest and penalty unsustainable. Case-Laws Central Excise Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773762