2001 (5) TMI 288

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.... and A. Sheerazi, Advocate, for the Appellant. Shri Arun Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appeal is taken up for disposal, after waiving deposit of the duty demanded with the consent of both sides. 2. The question for consideration in this appeal is the classification of a product manufactured by Kellogs (India) Ltd., the appell....

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....4. This heading is for "Other food preparations containing cocoa". 4. The chemical test by the department of the product showed that it contained more than 6% by weight of cocoa calculated on a totally defatted basis. The notice dated 14-12-1999 issued to the appellant which has resulted in this appeal, relied upon this test report for its proposal to classify this product under heading 18....

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....e of Mysore (C.F.T.R for short) and S.G.S. India Ltd., a testing and inspection company. The C.F.T.R informs the appellant that there is no standard method available to determine the cocoa content in cocoa-based products, and that a conclusion only be drawn by determining the theobromine content in the cocoa powder that is used. S.G.S (India) Ltd. informed the appellant that due to non-availabilit....

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....his, but the intention in that reply, referring to "cross objection and cross verification" of the test report and the repeated insistence upon the copy of the test report, make clear the manufacturer's desire to be informed the methodology of the test and parameters adopted by the department to come to the conclusion that the product contain a particular percentage of cocoa. In any event, a speci....