1999 (2) TMI 112

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....ne, for the Respondent. [Order per : P.C. Jain, Vice President]. -  Briefly stated the facts of the cases are as follows :- 2. The respondents herein filed classification lists for the 3 products as below :- 1. Softy (Plain) Mix. 2. Softy (Choco) Mix. Claiming classification under Tariff Heading 1901.90. 3. Softy (Shake) Mix. Claiming classification under....

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....sp;Matter was called, but none has appeared on behalf of the respondents, despite the notice of hearing having been sent to them on 16-10-1998. Hence we have heard ld. SDR Shri Satnam Singh for the Revenue in support of their appeals. 6. In so far as Softy (Plain) Mix is concerned, we agree with the finding of the lower appellate authority that the Assistant Collector did not issue any sho....

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....0-C.E. cannot be extended to the said product. We are unable to accede to the aforesaid submission of the ld. SDR. Chocolate is a separate product by itself although it may be, inter alia, prepared out of cocoa powder. Chocolate powder cannot be treated as Cocoa powder itself which is one of the prohibited item in Notification 9/90-C.E. Reason given by the lower appellate authority is well taken a....

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....ower appellate authority has held that there is no basic difference between the preparation of all that 3 products mentioned above. Only thing is that the last product namely Softy (Shake) Mix does not contain any Vanila or any other essence. Therefore, its classification also would have to be held as under Tariff Heading 1901.90 as in the case of the above product. 10. We have carefully c....