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2018 (1) TMI 261 - AT - Central ExciseValuation - whether or not the appellants are liable to pay Special Excise Duty (SED) on BIB as a compound preparation intended for use in the automatic vending machine? - The case of the appellant is that their product is a compound preparation for making non-alcoholic beverages and this automatically does not imply soft drink concentrate. Held that: - Such compound preparation cannot become part of Heading 2106 90 19 even after applying Note 3 of 2nd Schedule. We find Notes 1 and 2 of the 2nd Schedule, extracted (supra) will make it clear that the Chapter Notes and Supplementary Notes of the 1st Schedule shall apply to the interpretation of the 2nd Schedule. As such, we find that valid and admitted classification of BIB under 2106 90 50 in terms of Supplementary Notes 4 of Chapter 21 of 1st Schedule cannot be included under Tariff item 2106 90 19 of 2nd Schedule - the respondents have correctly classified the items in question under tariff item 2106.9050 of first schedule and no SED payable by the respondents. Appeal dismissed - decided against Revenue.
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