1998 (7) TMI 192

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...., Consultant, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Briefly stated. The facts of the case are as follows :- The respondents herein are inter alia engaged in the manufacture of `Melody Chocolate Toffee and Baby Kismi Toffee'. They claimed classification of the two products under Chapter Heading/sub-heading 1803.00 chargeable to duty at the rate of 10% ad valorem.....

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....tes or in any other form, not otherwise specified whether or not containing nuts, fruit kernels, or fruits". The Chapter heading/sub-heading 1803.00 reads as below:- Chocolates in any form, whether or not containing nuts, fruit, kernels or fruits, including drinking chocolates. It appears that T.I. No. 1A (4) is similar to that Chapter 1803.00. Moreover cocoa percentage is not indicated in 1....

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.... (a) Sugar confectionery containing cocoa of chapter 18 ......" He submits that in view of the admission by the respondents that their product contained cocoa the Tariff Heading 18.03 is ruled out and Tariff Heading 18.04 is the correct classification. 4.1   On the other hand the learned Consultant Shri N. Singh reiterates the finding of the lower appellate authority. 5.1   W....