Wafers with a cream layer classifiable as 'Wafers coated with chocolate' under Heading No. 1905 32 11

GST/Excise & Customs: Where assessee was engaged in manufacture of wafers with a cream layer made out of cocoa powder, sugar, flavour, emulsifiers and hydrogenated vegetable fats and sold same as choco-dipped wafer layers and wafer covered with delicious chocolate layer, said product would be classifiable under Heading No. 1905 32 11 and not under Heading No. 1905 32 19

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