The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the products namely Parle 2-in-1 Eclairs and Kismi Toffee are not ‘white chocolates’ and can be classified as ‘Boiled Sweets’ for which payment of duty at concessional rate is allowable. The appellants, Marko Foods and Pahladrai Confectionaries Pvt. Ltd […]
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