Reference by Customs Tariff Notification No : 21/01.03.2002 (S.No.41A)

Food Preparation, for infant use and put up for retail sale of -

(i) Goods of heading 0401 to 0404, containing cocoa calculated on a totallydefatted basis, in a proportion by weight of 5% or more but less than 10%; or

(ii) Flour, meal starch or malt extract containing cocoa calculated on a totally defatted basis, in a proporation by weight of 40% or more but less than 50%.

Additional duty - by central Excise Tariff Schedule sub-Headigs 1803.00 and 1804.00.

MRP Based assessment ; Valaution for the purpose of additional duty in this heading is based on MRP (Maximum Retail Price) declaration on the package.