Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 998 - AT - Central ExciseClassification of goods - Rose Syrup - Sarasaparilla Syrup’ (Nannari syrup) - whether classified under CETH 2001.00 or under CETH 2108.20? - Extended period of limitation - Held that: - the products are made out of rose petals and nannari (roots). They are known as 'Rose Syrup' and 'Sarasaparilla Syrup'. Chapter Note 6 to Chapter 21 of the tariff clearly states that syrup containing not less than 10% fruit juice or flavoured with non-fruit flavours such as rose, khus, kewara fall under 2108.00 - following the decision laid down in Bectors Foods Specialities Pvt. Ltd. [2008 (8) TMI 146 - CESTAT NEW DELHI], it is held that the subject goods merit classification under 2108.20 as 'Sharbat' from 16.3.1995 onwards - the demand prior to 16.3.1995 is unsustainable and requires to be set aside - Consequently, the demand as well as interest raised after 16.3.95 is upheld. Penalty - Held that: - aking into consideration the issue being classification and interpretational one, we are of the considered opinion that the penalties imposed are unwarranted and thereby we set aside the same. The matter is remanded to the adjudicating authority for the limited purpose of re-quantification of duty giving the benefit of cum duty price to the appellant.
|