2025 (10) TMI 608

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....T and Central Excise, Mysore. The period of dispute was 2014 and the show cause notice (SCN) was issued on 15.04.2016. 2. The facts in brief are the Appellant is a manufacturer of various sugar confectionary, coco products and chocolates falling under chapter 17 and 18 of the Central Excise Tariff Act, 1985. The appellant also manufactures excisable goods falling under chapter 17 and 18 on job work basis for M/s. Nestle India limited. The appellant vide letter dated 12.05.2014 informed the department that they have changed the classification of 'Nestle Milky bar Eclairs' from CETH 17049090 {i.e., other sugar confectionery (including white chocolate) not containing cocoa} to CETH 17049020 (i.e., boiled sweets, whether or not fille....

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.... reported in 2020 (7) TMI 554-CESTAT Bangalore, it is held that; "28. We find that the instant case, the issue which remains to be decided is as to whether the impugned products contained cocoa butter so as to be categorised as White Chocolate under CETH 1704 and thus rendering them ineligible for exemption contained in the Notifications 6/2002-CE, 3/2006- C.E. and 12/2012-CE. Therefore, we find that the facts of the present case are different from those dealt by the Coordinate Bench in the case of Nestle Products decided in 2008 (supra) and therefore, we find that the ratio of the decision has no precedent value as far as this case is concerned. Moreover, we find that Tribunal, Allahabad in the case of Marko Foods Vs CCE, Kanpur r....