2008 (11) TMI 467

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..... for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The dispute in the present appeal relates to classification of synthetic soft drink concentrate -whether under the sub-heading 2108.10 of the Central Excise Tariff Act, 1985 as held by the authorities below or under the sub-heading 2108.99 of the CETA as contended by the assessees. The alternate plea made by the appel .....

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..... S.C.) left the issue of classification open after dismissing the Revenue appeal on the ground of availability of Modvat credit. The decision cited by the ld. JCDR in the case of Red Club Flavours Pvt. Ltd. v. CCE, Chandigarh [2004 (171) E.L.T. 57 (Tri.-Del.)] does not notice the earlier decision of the Britco Foods Company (supra) and further in the case reported in 2004 (171) E.L.T. 57 (Tri.-Del. .....

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