Just a moment...

Report
ReportReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Report an Error
Type of Error :
Please tell us about the error :
Min 15 characters0/2000
TMI Blog
Home /

Central Excise- Classification of Ice Cream containing products like biscuits fruits, nuts and cakes etc. whether under Heading No. 2105 or 2107.91 of CET

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6-2-1991 [From F. No. 16/7/90-CX.1] Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise- Classification of Ice Cream containing products like biscuits fruits, nuts and cakes etc. whether under Heading No. 2105 or 2107.91 of CET. A doubt has been expressed regarding classification of Ice Cream containing products like biscuits, fruits, nuts and cakes, etc.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....05.00 as Ice Cream and claims concessional rate of duty under Notification No. 12/90-C.E., dated 20-3-1990, as amended. (i) Sandwich Vanilla : Consists of a block of 80 ml. Vanilla ice cream sandwiched between two biscuits (20 ml.) wrapped in butter bag. It is marketed and known as sandwiched ice cream. (ii) Ice Cream Cakes : Consist of three layers of ice cream (100 ml.) between three layers of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ice Cream deserts would merit classification as Ice Cream under Heading 21.05 of CET and would be eligible for the concessional rate of duty under Notification No. l2/90-C.E., dated 20-3-1990 as amended by Notification No. 104/90-C.E., dated 16-5-1990. 4. The matter has been further examined in the Board in the light of the recommendations of the West Zone Tariff Conference. Board agrees with the....