As per CESTAT, Hyderabad bench Dukes Consumer Care Ltd .vs. Commissioner of Customs, Central Excise & Service Tax, Hyderabad, Classification of goods – Where assessee was engaged in manufacture of wafers with a cream layer made out of cocoa powder, sugar, flavour, emulsifiers and hydrogenated vegetable fats and sold same as choco-dipped wafer layers and wafer covered with delicious chocolate layer, said product would be classifiable under Heading No. 1905 32 11 and not under Heading No. 1905 32 19 As may be seen it is not necessary that a wafer to be called so, has to consist of only one layer. What the appellant is selling and what is sought to be classified is a wafer containing more than one layer.
It is never in dispute that what they are selling are wafers and that they contain cocoa and other ingredients. There is nothing in the Central Excise Tariff or in the HSN which mandates the chocolate to be incorporated in the batter of the wafer or into any particular layer. Thus we find no force in the argument that for the wafer to contain chocolate it has to be integrated into any specific layer of the wafer. we find that the products manufactured by the appellant are classifiable under 1905-32-11. Accordingly, we find that the appeal is liable to be dismissed and we do so.The appeals are dismissed and Orders-in-Appeal are upheld. Held, yes
Citation : [2018] 95 taxmann.com 337 (Hyderabad – CESTAT)