Court Classifies Parle Eclairs and Kismi Toffee as Sugar Confectionery; Eligible for Concessional Duty Rate.

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....Classification of goods - ‘Chocolate’ namely “Parle 2-in-1 Eclairs” - “Kismi Toffee” and “Kismi Toffee Bar.” - the goods manufactured by the appellants are Sugar Confectionary is neither chocolate nor bubble gum - the appellants are entitled to pay concessional rate of duty.....