2017 (11) TMI 1512

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....fication under sub heading 1905.39 but the department has classified it under sub heading 1905.31. The department has demanded the differential duty. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we heard Shri Anuj Sharma and Shri H C Saini, learned Counsels for the parties. 4. After hearing both sides and on perusal of material available on record, it appears that identical issue has came up before the Tribunal in the case of Cadbury India Ltd. Vs. CCE, Indore [ Final Order No.53191 - 53192 /2017 dated 23.2.2017] where the same was treated under 1905.3219 by observing that - 8. On considerations of submissions heard by both the sides, the following issue emerges for consideration wheth....

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....r bars weighing Kg. 16% more than 2 Kg. or in liquid, paste, powder, granular or other bulk form in containers or immediate packing's, of a content exceeding 2 Kg. - Other, in blocks, slabs or bars: 1806 31 00 -- Filled Kg. 16% 1806 32 00 -- Not filled Kg. 16%   1806 90 - Other:   1806 90 10 - Chocolate and chocolate products Kg. 16% 1806 90 20 - Sugar confectionery containing coco Kg. 16% 1806 90 30 - Spreads confectionery containing cocoa Kg. 16% 1806 90 40 - Preparations containing cocoa for making beverages Kg. 16% 1806 90 90   Other Kg. 16% We further f....

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.... : (1) Gums containing sugar (including sweetened chewing gum and the like (2) )Boiled sweets (Including those containing malt extract). (3) Caramels, cachous, candies, nougat, fondants, sugared almonds, Turkish delight. (4) Marzipan. (5) Preparations put up as throat pastilles or cough drops, consisting essentially of sugars (whether or not with other foodstuffs such as gelatin, starch or flour) and flavouring agents (including substances having medicinal properties, such as benzyl alcohol, menthol, eucalyptol and tolu balsam). However, throat pastilles or cough drops which contain substances having medicinal properties, other than flavouring agents, fall in Chapter 30 provided that the proporti....