2007 (8) TMI 107

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....07 (214) E.L.T. 65 (Tribunal)] has been filed on the ground that our order overlooked the material fact which was placed before the Bench at the time of final argument. 2. We heard the learned senior counsel and learned SDR. 3. The issue in this case is regarding classification of the "Chocos". The entire classification of the said 'Chocos' is dependent of the content of the 'cocoa' in the said ....

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....issed above plea of appellant by observing that the relevant entry of Chapter 18 and Chapter 19, during the period in question, were not completed aligned with HSN. As such, by taking note of the Hon'ble Supreme Court's observations in case of Woodcraft Products as reported in 1995 (77) E.L.T. 23 (S.C.), it has been held that when two entries are not completely aligned to HSN, chemical examiner wa....