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

.... of CET Circular No. 3/91-CX.1 Dated 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 containi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oducts has filed classification list under sub-heading 2105.00 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 o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TA. The Conference, therefore, arrived at the decision that such 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 recomm....