{"id":5183,"date":"2025-08-02T17:20:38","date_gmt":"2025-08-02T11:50:38","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5183"},"modified":"2025-08-02T17:20:38","modified_gmt":"2025-08-02T11:50:38","slug":"chocolate-coated-wafers-classified-under-ceth-1905-32-90","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/chocolate-coated-wafers-classified-under-ceth-1905-32-90","title":{"rendered":"Chocolate-Coated Wafers Classified Under CETH 1905 32 90"},"content":{"rendered":"<pre><strong>Case Details:<a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000401676\/wafer-coated-or-sandwiched-with-chocolate-containing-cocoa-solids-sugar-and-vegetable-fatoil-are-classifiable-under-ceth-1905-32-90-eligible-for-reduced-excise-duty\"><span class=\"TextRun SCXW226306844 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW226306844 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Mondelez India Foods Pvt. Ltd. Versus<\/span> <span class=\"NormalTextRun SCXW226306844 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Commissioner of CGST &amp; Central Excise, Bhopal<\/span><span class=\"NormalTextRun SCXW226306844 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 32 Centax 348 (Tri.-Del)<\/span><\/span> <\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Justice Dilip Gupta<\/strong>, President and<\/li>\n<li><strong>Ms. Hemambika R. Priya,<\/strong> Member (T)<\/li>\n<li><strong>S\/Shri\u00a0V. Lakshmikumaran,\u00a0Ms. Sukriti Das <\/strong>and <strong>Ms. Mehak Mehra,<\/strong> Advs., for the Appellant.<\/li>\n<li><strong>S\/Shri\u00a0Sanjay Jain<\/strong>, Special Counsel for the Department and<\/li>\n<li><strong>Bhagwat Dayal<\/strong>, Authorised Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW229273352 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW229273352 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The Appellant, engaged in the manufacture of wafer products coated or sandwiched with chocolate containing cocoa solids, sugar, and vegetable fat or oil, classified their goods under Tariff Item 1905 32 90 of the Central Excise Tariff. Claiming eligibility for reduced excise duty, the Appellant relied upon \u2018Notification No. 3\/2006-CE, dated 01-03-2006\u2019 and \u2018Notification No. 12\/2012-CE, dated 17-03-2012\u2019. The jurisdictional officer under CGST contended that the products were classifiable under Tariff Item 1905 32 11, which refers to chocolate-coated waffles and wafers, and accordingly denied the benefit of exemption. The Appellant submitted that Tariff Item 1905 32 11 pertains specifically to chocolate-coated communion wafers, and that the tariff structure must be read sequentially such that entries referring to chocolate-coated products are to be interpreted as sub-classifications of the immediately preceding entry for communion wafers, not as a direct sub-category of waffles and wafers. It was further contended that interpreting the tariff otherwise would render the classification entry for communion wafers redundant. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/span><\/span><span class=\"EOP SCXW229273352 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The Tribunal held that the services provided by the assessee were not provided to the Government but to a private company. The construction was meant for profit\/revenue generation and not predominantly for non-commercial use. The exemption available to the Government services would not be available to the sub-contractor providing services to a private contractor, even if the main contractor is exempt and the final service recipient is the Government.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<div id=\"BKM\" class=\"casereffered\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Brindavan%20Beverages%20(P.)%20Ltd.%20v.%20Commissioner%20Customs,%20Central%20Excise%20%26%20Service%20Tax&amp;itemType=AP\">Brindavan Beverages (P.) Ltd. v. Commissioner Customs, Central Excise &amp; Service Tax<\/a> \u2014\u00a0<a id=\"anchor_46386.455425008964\"><\/a>2019 (29) G.S.T.L. 418 (Tri.-LB)\u00a0\u2014\u00a0<i>Referred<\/i> [Para 52]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Britannia%20Industries%20Ltd.%20v.%20CCE&amp;itemType=AP\">Britannia Industries Ltd. v. CCE<\/a> \u2014\u00a0<a id=\"anchor_84164.30999410014\"><\/a>1986 (26) E.L.T. 628 (Tri.-Del)\u00a0\u2014\u00a0<i>Referred<\/i> [Para 51]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Gail%20(India)%20Ltd.%20v.%20CCE%20%26%20Service%20Tax,%20Vadodra-II&amp;itemType=AP\">Gail (India) Ltd. v. CCE &amp; Service Tax, Vadodra-II<\/a> \u2014\u00a0<a id=\"anchor_72724.6841032713\"><\/a>2019 (24) G.S.T.L. 626 (Tri.-Ahmd)\u00a0\u2014\u00a0<i>Referred<\/i> [Para 26]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Little%20Star%20Foods%20Pvt.%20Ltd.%20v.%20Commr.%20of%20Central%20Tax&amp;itemType=AP\">Little Star Foods Pvt. Ltd. v. Commr. of Central Tax<\/a>, Hyderabad \u2014\u00a0<a id=\"anchor_98501.92928581068\"><\/a>2019 (368) E.L.T. 730 (Tri.-Hyd)\u00a0\u2014\u00a0<i>Referred<\/i> [Para 41]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Pepsico%20Holdings%20Pvt.%20Ltd.%20v.%20Commissioner%20of%20C.Ex.&amp;itemType=AP\">Pepsico Holdings Pvt. Ltd. v. Commissioner of C.Ex.<\/a>, Pune-III \u2014\u00a0<a id=\"anchor_79306.32431552737\"><\/a>2019 (25) G.S.T.L. 271 (Tri.-Bom)\u00a0\u2014\u00a0<i>Referred<\/i> [Para 38]<br \/>\n<i><\/i><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Case Details:Mondelez India Foods Pvt. Ltd. Versus Commissioner of CGST &amp; Central&hellip;<\/p>\n","protected":false},"author":11,"featured_media":5197,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[200,201,202,203,204,205,206,207],"class_list":["post-5183","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles","tag-ceth-1905-32-90","tag-chocolate-wafers","tag-excise-duty","tag-wafer-classification","tag-reduced-excise-rate","tag-cocoa-solids","tag-chocolate-coated-wafers","tag-central-excise"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Chocolate-Coated Wafers Classified Under CETH 1905 32 90<\/title>\n<meta name=\"description\" content=\"Wafers with chocolate, cocoa solids, sugar, and vegetable fat\/oil fall 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