https://www.taxtmi.com/caselaws?id=53797 Wafer biscuits filled with chocolate cream were treated as classifiable under Heading 1905.31 because the tariff had to be read with the Harmonised System of Nomenclature and its Explanatory Notes, which recognise chocolate in filled forms, including cream-filled products. The test report showing cocoa in the filling, together with the package description referring to chocolate cream, supported classification as wafers containing chocolate rather than as a mere cocoa preparation under Heading 1804.00. An earlier decision under a different tariff regime was not considered controlling for the harmonised classification exercise. en-us Wed, 05 Jan 2005 00:00:00 +0530 Tue, 18 Jun 2024 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53797 Wafer biscuits filled with chocolate cream were treated as classifiable under Heading 1905.31 because the tariff had to be read with the Harmonised System of Nomenclature and its Explanatory Notes, which recognise chocolate in filled forms, including cream-filled products. The test report showing cocoa in the filling, together with the package description referring to chocolate cream, supported classification as wafers containing chocolate rather than as a mere cocoa preparation under Heading 1804.00. An earlier decision under a different tariff regime was not considered controlling for the harmonised classification exercise. Case-Laws Central Excise Wed, 05 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53797