Inbisco India Pvt Ltd Vs C.C.E.-Ahmedabad-ii (CESTAT Ahmedabad)
CESTAT Ahmedabad held that sugar boiled confectionery Kopiko is more specifically classifiable under Central Excise Tariff Heading [CETH] 1704 9090 and not under CETH 2101 as claimed by department.
Facts-
The issue involved in the present case is that whether the product ‘Kopiko’ manufactured by the Appellant is classifiable under Central Excise Tariff Heading (CETH) 1704 9090 as claimed by the Appellant or under CETH 2101 1200 as claimed by the Revenue.
Conclusion-
Held that the sugar boiled confectionery is specifically provided under 1704 9090 and 2101 1200 where the department sought to classify gives a general description and as discussed above the only term ‘basis of coffee’ is not present in the appellant’s product. Therefore, on both the counts the appellant’s goods is more specifically covered under the entry of 1704 9090 i.e. sugar confectionery and by no imagination the same can be taken out from 1704 and classified under 2101. In the present case, most specific description applies to the appellant’s product is description given in heading 1704 and the description given in 2101 is more general for the reason that the sugar confectionery is specific product whereas the preparations with basis of extracts /essences/concentrates or basis of coffee is more general description which may apply to many product whereas the sugar confectionery is the description which is for only one product. Therefore, the description under 1704 is more specific and the description given in 2101 is more general. Accordingly, as per the principal of interpretation Rule 3A goods of the appellant is correctly classifiable under 1704.
