Exemption for 'wafer biscuits' does not cover 'coated wafers,' tribunal rules; specific language must be followed.

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Full Text of the Document

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....Benefit of exemption - nobody in the chain of trade from the manufacturer to the ultimate consumer know the products as ‘wafer biscuits’ but know them only called as coated wafers - It is not for this Tribunal to enlarge the scope of an exemption notification meant for ‘wafer biscuits’ to cover ‘coated wafers’ as well.....