1986 (9) TMI 211

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....d by the appellants under Tariff Item No. 1A(4) of the Central Excise Tariff holding that Bourbon Cream contains cocoa powder, which is an essential ingredient of all types of chocolates as given in ISI specifications and that the coverage of TI 1A(4) was wide enough covering chocolates not otherwise specified. He also observed that the Bourbon Cream Biscuits are known as Chocolate Cream Biscuits in the market. By the same order, the Assistant Collector held that other items manufactured by the appellants namely Orange Cream, Custard Cream and Cottage Cream should be classified under Tariff Item No. 68 of Central Excise Tariff as they do not contain cocoa. 2. The appellants filed an appeal with the Collector (Appeals) against the AC'S or....

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....ed. According to appellants it would fall under Item No. 68 of the Central Excise Tariff. In support of his argument, that Bourbon Cream is not chocolate, he referred to the ISI specifications for chocolates that the essential ingredients specified therein included sugar, milk, cocoa powder, butter etc., but none other than those listed therein. One of the ingredients of the cream prepared by them was fat. According to ISI specification fat was not one of the ingredients specified therein and the cream prepared by them cannot be called chocolate according to ISI specification. He also referred to definition No. 2.43 in the ISI Glossary of Terms Relating to Confectionery Industry wherein chocolate is defined as made from pure cocoa nib, coco....

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.... for Bourbon Cream is bad in law and the goods according to the appellants are correctly assessable under Tariff Item 68 like in the case of classification of the other creams decided by the Assistant Collector on the basis that they do not contain cocoa. 4. The learned SDR Smt. Dolly Saxena contended that the Department had found that Bourbon Cream contains cocoa powder and the item is used for Biscuits which are known in the market as Chocolate Cream Biscuits. She also stated that the fat used in the product is cocoa butter. Therefore the classification adopted requires no change. 5. We have considered the submissions made by both sides. While the Department has not placed any material before us to show that the fat used is coc....