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2002 (8) TMI 207 - AT - Central ExciseExtract:
.......nt. The Tribunal held that the goods are classifiable under chapter Heading 3302. 7. Having regard to the findings of this Tribunal in the case of Britco Foods Company Ltd., we hold that the product in dispute i.e. non-alcoholic beverages bases/concentrates shall be classifiable under chapter sub-heading 3302.00. Appeal of Revenue is thus rejected.
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