2015 (8) TMI 194

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....an, JJ. For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv. ,Mr. Rupesh Kumar, Adv. ,Mr. Rajiv Nanda, Adv.,Mrs. Ruksana Chaudhary, Adv.,Mr. B. Krishna Prasad, Adv.,Mr. V. Lakshmikumaran, Adv.,Mr. M. P. Devanath, Adv.,Mr. Vivek Sharma, Adv.,Ms. L. Charanaya, Adv.,Mr. R. Ramchandran, Adv.,Mr. Aditya Bhattacharya, Adv.,Mr. Hemant Bajaj, Adv.,Mr. Anandh K., Adv.,Mr. Ambarish Pandey, Adv. For the....

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....to be covered by Entry 1905.31 which is "Coated with chocolate or containing chocolate", the case of the assessee is that it would come in the residual sub-category "Other" which is 1905.90. For better understanding of the aforesaid dispute, we reproduce Chapter Heading 19.05 with its sub-heads as under: - "19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not contain....

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....be noticed that out of all the products under Chapter heading 19.05, viz., biscuits, cakes and pasteries, or waffles and wafers, some contains cocoa, as is clear from the description contained in the main Heading and if only cocoa is added or is contained in these products, that would not make it chocolate. Thus, there has to be a difference between cocoa and the chocolate that is made out of coco....