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Campco Chocolate Factory vs Commissioner Of Central Excise & ... on 29 March, 2022 cites

M/S Gap International Sourcing (India) ... vs Cst, Delhi on 28 February, 2014

(i) Indo International Industries v. CST (supra); and (ii) Asian Paints India Ltd. v. CCE (supra); the products in question are known, bought and sold and commercially recognized as Eclairs which is nothing but a boiled sugar confectionery; further, the process of manufacture of the product and the various statutory provisions under the PFA Act and the Rules also would show that the product is nothing but a boiled sugar confectionery only; the product in question does not have any of the characters which would be present and attributable to a chocolate and is not commercially known or bought and sold in the market or dealt with or understood as white chocolate by anybody; neither the wrappers nor the advertisements nor the invoices refer to the products as white chocolate but as "sugar boiled confectionery". As seen above, we note that HSN Explanatory Notes of the Tariff do provide a definition for the disputed 'White Chocolate'; Explanatory Notes under Heading 1704.90 - Others, go to specify that the Heading includes, inter alia, -
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 24 - Full Document

Berger Paints India Limited Unit I vs C.C.E. & S.T.-Jammu & Kashmir on 7 March, 2018

(i) Indo International Industries v. CST (supra); and (ii) Asian Paints India Ltd. v. CCE (supra); the products in question are known, bought and sold and commercially recognized as Eclairs which is nothing but a boiled sugar confectionery; further, the process of manufacture of the product and the various statutory provisions under the PFA Act and the Rules also would show that the product is nothing but a boiled sugar confectionery only; the product in question does not have any of the characters which would be present and attributable to a chocolate and is not commercially known or bought and sold in the market or dealt with or understood as white chocolate by anybody; neither the wrappers nor the advertisements nor the invoices refer to the products as white chocolate but as "sugar boiled confectionery". As seen above, we note that HSN Explanatory Notes of the Tariff do provide a definition for the disputed 'White Chocolate'; Explanatory Notes under Heading 1704.90 - Others, go to specify that the Heading includes, inter alia, -
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 1 - Full Document
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