{"id":329163,"date":"2024-08-22T16:30:01","date_gmt":"2024-08-22T11:00:01","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=329163"},"modified":"2024-09-25T12:02:37","modified_gmt":"2024-09-25T06:32:37","slug":"kopiko-classifiable-as-sugar-confectionery-not-containing-cocoa-under-central-excise-tariff-act-1985-cestat","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/08\/22\/kopiko-classifiable-as-sugar-confectionery-not-containing-cocoa-under-central-excise-tariff-act-1985-cestat\/","title":{"rendered":"Kopiko is classifiable as \u2018sugar confectionery not containing cocoa\u2019 under Central Excise Tariff Act, 1985; basis of product is sugar, glucose and not coffee: CESTAT"},"content":{"rendered":"
\n

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad:<\/span> The issue involved in the present case was whether the product \u2018Kopiko\u2019, manufactured by the appellant was classifiable under Central Excise Tariff Heading (CETH) 1704 9090 \u201csugar confectionery not containing cocoa\u201d or under CETH 2101 1200 \u201cpreparations with basis of extracts, essences, concentrates or with a basis of coffee\u201d, as claimed by the Revenue. The bench of Ramesh Nair, Member (Judicial)<\/span> and Raju, Member (Technical) stated that Kopiko contained more than 74% sugar and glucose and these ingredients were basis of the product, the flavour coffee was used only to the extent of 1.57% for giving flavour and not contribute to the main product i.e. confectionery. Therefore, by any imagination Kopiko could not be classified as \u201cpreparations with basis of extracts, essences, concentrates or with a basis of coffee\u201d because Kopiko was not preparations with basis of coffee. The basis of the product was sugar and glucose and undisputedly the product was sugar confectionery not containing cocoa.<\/p>\n

Thus, the Tribunal stated that the appellants product, Kopiko was correctly classifiable under \u201csugar confectionery not containing cocoa\u201d and not under \u201cpreparations with basis of extracts, essences, concentrates or with a basis of coffee\u201d.<\/p>\n

Background<\/p>\n

The appellant entered manufacturing by setting up manufacturing plant in Hyderabad in 2012 and Sanand, Gujarat in 2014 and was engaged in the distribution of food products like candy, biscuit and chocolate in India. In the said manufacturing facility, the appellant manufactured excisable goods, (i) hard boiled sugar and glucose confectionery sold under the brand name of Kopiko (Cappuccino and Espresso varieties), Juizy Milk (Mango and Strawberry), Tamarin; (ii) Chocolate confectionery sold under the brand name of Choki-Choki; and (iii) noodles under the brand name of JoyMee noodles.<\/p>\n

The product in question, Kopiko, a hard-boiled sugar and glucose confectionery, was manufactured by the Hyderabad plant since September 2012 and Gujarat plant from November 2014. The officers of the Zonal units of the Directorate General of Central Excise intelligence, located at Hyderabad and Ahmedabad commenced investigations into classification of \u2018Kopiko\u2019 and accordingly two Show Cause Notices were issued.<\/p>\n

In the show cause notices, it was alleged that \u201cKopiko (cappuccino and espresso varieties)\u201d was classifiable under Chapter Heading 2101 1200 of the First Schedule to the Central Excise Tariff Act, 1985 as \u201cpreparations with basis of extracts, essences, concentrates or with a basis of coffee\u201d, attracting 12% ad valorem plus education cesses. The appellant had misclassified goods under Chapter Heading 1704 9090 as \u201csugar confectionery not containing cocoa\u201d, thereby short paying the Central Excise Duty.<\/p>\n

The Commissioner of Central Excise Ahmedabad vide order dated 31-03-2017, imposed the demand of tax of Rs. 3,64,53,794 for November 2014 to July 2015 along with applicable interest and imposed the penalty of Rs. 36,45,379 under Section 11 AC(1)(a)<\/a> of the Central Excise Act, 1944<\/a>. Thus, the appellant filed the present appeal against the impugned order dated 31-03-2017.<\/p>\n

Analysis, Law and Decision<\/p>\n

To understand the nature of the product, the Tribunal after perusal of the ingredients and formula used in the manufacture of the Kopiko, stated that it was clear that Kopiko contained flavour coffee to the extent of 1.57 %, whereas the majority ingredients were refined sugar 33.06%, liquid glucose 41.41%, other ingredients constitute to 11.81% and water at the rate of 12.5%.<\/p>\n

The Tribunal stated that Kopiko contained more than 74% sugar and glucose and these ingredients were basis of the product. The flavour coffee was used only to the extent of 1.57% for giving flavour and not contribute to the main product i.e. confectionery. Therefore, by any imagination Kopiko could not be classified as \u201cpreparations with basis of extracts, essences, concentrates or with a basis of coffee\u201d as its preparations are not based on coffee . The basis of the product was sugar and glucose and undisputedly the product was sugar confectionery not containing cocoa.<\/p>\n

Further, the Tribunal referred to the General Rules for interpretation of the Central Excise Tariff Act, 1944 and stated that even as per Rule 1, the classification should be determined according to the terms of the headings. On reading of both the headings i.e. 1704 and 2101, the Tribunal observed that the sugar boiled confectionery was specifically provided under 1704 9090. Therefore, the appellant\u2019s goods were more specifically covered under \u201csugar confectionery\u201d. The Tribunal further stated that the most specific description applied to the appellant\u2019s product was the description given in heading 1704 because the sugar confectionery was specific product, whereas the preparations with basis of extracts\/essences\/concentrates or basis of coffee was more general description.<\/p>\n

Thus, the Tribunal opined that the appellants product Kopiko was correctly classifiable under \u201csugar confectionery not containing cocoa\u201d and not under \u201cpreparations with basis of extracts, essences, concentrates or with a basis of coffee\u201d.<\/p>\n

[Inbisco India (P) Ltd. v. CCE, 2024 SCC OnLine CESTAT 836<\/a>, decided on 13-08-2024<\/span>]<\/p>\n

\n

Advocates who appeared in this case:<\/p>\n

For the Appellant:<\/span> Prasad Pranjape, Advocate;<\/p>\n

For the Respondent:<\/span> Tara Prakash, Deputy Commissioner (Authorised Representative)<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Kopiko contained flavour coffee to the extent of 1.57 %, whereas the majority ingredients were refined sugar 33.06%, liquid glucose 41.41%, other ingredients constitute to 11.81% and water at the rate of 12.5%.<\/p>\n","protected":false},"author":67520,"featured_media":319582,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[72336,72339,70288,6651,7241,72338,72337,72334,72335],"class_list":["post-329163","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-basis-of-coffee","tag-central-excise-tariff-act-1944","tag-central-excise-tariff-act-1985","tag-cestat","tag-excise-duty","tag-flavour-coffee","tag-glucose","tag-kopiko","tag-sugar-confectionery"],"yoast_head":"\nKopiko is classifiable as \u2018sugar confectionery not containing cocoa\u2019 under Central Excise Tariff Act, 1985: CESTAT | SCC Times<\/title>\n<meta name=\"description\" content=\"CESTAT stated that Kopiko was correctly classifiable under \u201csugar confectionery not containing cocoa\u201d and not under \u201cpreparations with basis of extracts, essences, concentrates or with a basis of coffee\u201d.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2024\/08\/22\/kopiko-classifiable-as-sugar-confectionery-not-containing-cocoa-under-central-excise-tariff-act-1985-cestat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kopiko is classifiable as \u2018sugar confectionery not containing cocoa\u2019 under Central Excise Tariff Act, 1985; 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Garg, J., directed against the order passed by the Commissioner whereby the Commissioner had remanded the matter to the original authority with direction to rework the actual CENVAT credit admissible based on the excise invoices produced\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":288626,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/06\/sc-upholds-classification-of-lcd-panels-under-entry-9013-8010-by-cestat-legal-research-legal-news-updates\/","url_meta":{"origin":329163,"position":5},"title":"Imported LCD panels classifiable under chapter 90, entry 9013.8010 of Customs Tariff Act: SC","author":"Editor","date":"April 6, 2023","format":false,"excerpt":"\u201cIt is necessary to refer to \u2018general rules of interpretation\u2019 of first schedule of Customs Tariff Act, 1975 for the purpose of relevant classification of the goods under CTA.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"classification of LCD panels","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1011.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1011.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1011.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1011.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/329163","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67520"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=329163"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/329163\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/319582"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=329163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=329163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=329163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}