Sweetmeat serial bars, whether or not containing cocoa, are classified under heading no. 2106 90 99

GST/Excise/ST/VAT : Where assessee was engaged in manufacture of sweetmeat cereal bars coated with cocoa and not coated with cocoa packed in sealed containers, said products were classifiable under Heading No. 2106 90 99 and eligible for exemption under Sl. No. 29 of Notification No. 3/2006-CE, dated 1-3-2006

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