Kopiko Is A Sugar Confectionary, Classifiable Under Heading 1704: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that Kopiko candy, an Indonesian coffee-flavored confection, is correctly classified under tariff heading 1704 as sugar confectionery. The tribunal dismissed the appellant’s argument for a different classification, upholding the original tax assessment. The ruling confirms that Kopiko candy falls under the category of sugar confectionery, subjecting it to the applicable excise duties under this heading. This decision provides clarity on the classification of food products, particularly those with unique flavors, for taxation purposes.