2018 (9) TMI 14

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....>Central Excise<br>Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri T. Chandran Nair (Advocate) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Ashok Jindal Appellants are in appeal against the impugned orders denying the benefit of Notification No.03/2006-CE dated 01/03/2006 (Sr.No.16) and Notification No.12/2012-CE dated 1....

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....he show cause notices were issued to the appellants and it was held that said goods merit classification under Tariff Items No.17049030, consequently the appellant is not entitled to get the benefit of Notification No.03/2006-CE dated 01/03/2006 (Sr.No.16) and Notification No.12/2012-CE dated 17/03/2012 (Sr.No.19). Accordingly, the duty was demanded from the appellants along with interest and pena....

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....hite chocolate composed of Sugar, Cocoa butter, Milk powder and Flavouring agents, but not containing more than mere traces of cocoa (cocoa butter is not regarded as cocoa). From the said definition, it is clear that white chocolate should contain 'cocoa butter'. As per the test report, it is clear that the sample does not contain any cocoa butter and white chocolate requires fat content of 25% as....