https://www.taxtmi.com/caselaws?id=791180 Imported chocolate flavour intended for addition to food is treated as a flavouring preparation rather than a chocolate or cocoa food preparation where it does not satisfy the relevant tariff description and chapter notes. Classification under the cocoa food-preparation heading is therefore unsustainable. Disclosure of relevant particulars in the Bill of Entry and clearance following self-assessment prevent a later classification disagreement from, by itself, establishing suppression of facts. Where the notice is issued beyond the normal limitation period, the extended period for recovery cannot be invoked on that basis, and the demand does not survive. en-us Tue, 05 May 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791180 Imported chocolate flavour intended for addition to food is treated as a flavouring preparation rather than a chocolate or cocoa food preparation where it does not satisfy the relevant tariff description and chapter notes. Classification under the cocoa food-preparation heading is therefore unsustainable. Disclosure of relevant particulars in the Bill of Entry and clearance following self-assessment prevent a later classification disagreement from, by itself, establishing suppression of facts. Where the notice is issued beyond the normal limitation period, the extended period for recovery cannot be invoked on that basis, and the demand does not survive. Case-Laws Customs Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791180