2019 (3) TMI 1220

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....Central Excise<br>Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Pawan Kumar Singh, Supdt (AR) for Appellant Absent on call, for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals) revenue has preferred the present appeals. As all the appeals have the same disputed issue, they are being disp....

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....r imposition of penalties. Show cause notices issued to the respondents, culminated into orders passed by the Original Adjudicating Authority. However, on appeal Commissioner (Appeals) by referring to the test report held that the goods cannot be held classifiable under Chapter Heading 17049030 and the same are properly classifiable under heading 17049020 as 'Boiled Sweets' and had discharged thei....

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....s before us, we find that the test report has been obtained. As the per the test report, the ingredients of the said goods namely sugar, edible oil and emulsifier etc. concerning of full white colour several matters mainly presence of fat and protein emulsifier etc., each white chocolate preparation which does not necessary positive test of Theobromina (does not confirmed presence of cocoa) having....

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....fore, from the test report it can be said that the goods in question are not white chocolate. Therefore, the said item do qualify for exemption as per the Notification No.03/2006-CE dated 01/03/2006 (Sr.No.16), also Notification No.12/2012-CE dated 17/03/2012 (Sr.No.19), which explains that items falling under Chapter 170490 are entitled for exemption under Sugar Confectionary (excluding white cho....