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, lecithin, salt and flavor, emulsifier (322). The appellants are classifying the said goods under Tariff ...