Q. Whether the product by name ‘Crackle’ manufactured and supplied by the Appellant containing the ingredients sugar, Cashew Nuts, Butter, Liquid Glucose and other permitted flavours, should be classified under the Tariff Heading 1704 enumerated at Serial No. 32AA of Schedule -II ( wrongly mentioned as Schedule -III) of Notification No. 01/2017-CT (Rate) as a sugar Boiled Confectionary?

 Ans. Affirmative