https://www.taxtmi.com/caselaws?id=785021 A product marketed as Kopiko Cappuccino and Espresso was held classifiable as sugar confectionery under Heading 1704 9090 because its predominant constituents were sugar and liquid glucose, while coffee extract was present only in a minor quantity as flavouring. Commercial identity, trade parlance, packaging, and the food-regulatory description supported treatment as candy rather than a preparation with a basis of coffee under Heading 2101 1200, which requires coffee to be the principal basis. Classification was found to be resolvable at Rule 1, or alternatively under Rule 3(a) as the more specific heading, so recourse to Rule 3(c) was unwarranted. en-us Mon, 12 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 17:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785021 A product marketed as Kopiko Cappuccino and Espresso was held classifiable as sugar confectionery under Heading 1704 9090 because its predominant constituents were sugar and liquid glucose, while coffee extract was present only in a minor quantity as flavouring. Commercial identity, trade parlance, packaging, and the food-regulatory description supported treatment as candy rather than a preparation with a basis of coffee under Heading 2101 1200, which requires coffee to be the principal basis. Classification was found to be resolvable at Rule 1, or alternatively under Rule 3(a) as the more specific heading, so recourse to Rule 3(c) was unwarranted. Case-Laws Central Excise Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785021