Kopiko is classifiable as ‘sugar confectionery not containing cocoa’ under Central Excise Tariff Act, 1985; basis of product is sugar, glucose and not coffee: CESTAT
Kopiko contained flavour coffee to the extent of 1.57 %, whereas the majority ingredients were refined sugar 33.06%, liquid glucose 41.41%, other ingredients constitute to 11.81% and water at the rate of 12.5%.