manner of packing/selling the sugar confectionary (e.g. Toffy Max Caramel/Chocolate) is described as under:
a) Individual Toffy Max Caramel/Chocolate is wrapped ... printed plastic film. The weight of the individual Toffy Max Caramel/ Chocolate is about 4 gms., including the weight of the wrapper.
b) The Toffy
Commissioner Of Central Excise vs Alvin Caramel Colours (I) Pvt Ltd on 4 August, 2009
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ... Departmental : authorities?
====================================================
The Commissioner of Central Excise,
Aurangabad Appellants
Vs.
Alvin Caramel Colours (I) Pvt Ltd., Respondents
Appearance:
Shri.B.P.Pareira, JDR for Appellants
colouring matter artificial honey, whether or not mixed with natural honey, caramel. Shri Sorabjee has pleaded for the dismissal of the appeal ... colouring matter; artificial honey,
whether or not mixed with natural
honey; caramel
Other sugars, including chemically pure
lactose, maltose, glucose and fructose in
any form
colouring matter; artificial honey whether or not mixed with natural honey; caramel".
Out of this main heading, three sub-headings have been carved ... colouring matter; artificial honey, whether or not mixed with natural honey; caramel". The Tariff sub-heading 1702.30 falls under this category. By reading these
CARRIED ON WITH THE AID OF POWER NAMELY -
(1) Boiled sweets, toffees, caramels, candies, nuts pastilles (including almonds) and fruit kernels coated with sweetening agents ... CARRIED ON WITH THE AID OF POWER, NAMELY -
(1) Boiled sweets, Toffees, Caramels, Candies, Nuts (including almonds) and fruit kernels coated with sweetening agent
other materials are rectified spirit, extra neutral alcohol, malt spirit, grape spirit, caramel, sugar dissolvent etc. to be used at a particular temperature and filtered
order :
(e) The whole sale pack in which the individual Toffy Max Caramel/Chocolate are packed carries, inter alia, the following declaration on it :
Wholesale
food preparations specified in this Schedule shall not include boiled sweets, toffees, caramels, candies, nuts (including almond) and fruit kernels coated with sweetening agent
colouring matter ; artificial honey, whether or not mixed with natural honey ; caramel other sugars, including chemically pure lactose, maltose, glucose and fructose in any form
colouring matter ; artificial
honey, whether or not mixed with natural honey ; caramel. -Other sugars,
including chemically pure lactose, maltose, glucose and fructose in any form
