Sugar boiled confectionery Kopiko classifiable under tariff heading 1704

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.

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