Parle 2-in-1 Eclairs & Kismi Toffee are neither chocolate nor bubble gum: CESTAT

M/s Marko Foods & Shri Naman Mandhyan, Partner Vs Commissioner of Central Excise (CESTAT Allahabad)

The facts of the case are that in the case of Marko Foods appellant is manufacturing ^“Chocolate^” namely “Parle 2-in-1 Eclairs “and in case of Pahladrai Confectionaries Pvt. , the appellant is manufacturing chocolate namely “Kismi Toffee “and “Kismi Toffee Bar. “The ingredients of the said manufactured goods are liquid glucose, sugar, milk solids, edible vegetable oil, le

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