Cadbury’s ‘Perk’ Products Are ‘Wafer Biscuits’, Not Chocolates, Qualifies For Concessional Duty: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has said that ‘perk’ merchandise are ‘wafer biscuits’, not sweets and are entitled to the advantage of the exemption notification. Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) have been addressing the difficulty of whether or not Perk, ULTA Perk,…