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CCE, Delhi-III, CCE, Ludhiana Versus Enrich Agro Food Products ltd., Ludhiana Beverages Pvt. Ltd.

2018 (1) TMI 261 - CESTAT CHANDIGARH

Valuation - 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 th .....

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o SED payable by the respondents. - Appeal dismissed - decided against Revenue. - Appeal No. E/1642/2007, E/1833/2007 - Final Order No. 60008-60009 / 2018 - Dated:- 1-1-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. G.M. Sharma, AR - for the appellant Shri. J.P. Kaushik, Advocate - for the respondent ORDER Per Ashok Jindal Revenue is in appeal against the impugned orders. As the issue involved in both the appeals is identical, therefore, both the .....

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8 digit Central Excise Tariff w.e.f. 28.02.2005, the respondent classified these goods under chapter sub-heading 2108.10 of the Central Excise Tariff Act, 1985 and paid Basic Excise Duty @ 16% ad valorem under the first schedule to the Central Excise Tariff Act, 1985 and Special Excise Duty (SED) @ 8% ad valorem under the second schedule to the Central Excise Tariff Act. After the enforcement of the 8 digit Central Excise Tariff Act, the respondent w.e.f 01.06.2005 classified the said goods und .....

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mand SED on these goods for the period from 01.06.2005 to 28.02.2006. The adjudicating authority confirmed the demand of SED along with education cess and interest the Respondents but on appeal the ld. Commissioner (A) examined the issue and allowed the appeals filed by the respondents and set aside the demand of the SEC and the cess. Against of these orders, the Revenue is in appeal before us. 3. Heard the parties. 4. Considering the fact that the similar issue came up before this Tribunal in t .....

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r Notes, as mentioned above. The classification of BIB and heading 2106 90 50 in the 1st Schedule is not disputed. This heading is not figuring in the 2nd Schedule for the purpose of levy of SED. The Boards clarification dated 17/8/2006 relied upon by the lower authority states that preparations for lemonades and other beverages intended for use in the manufacture of aerated water are classifiable the Tariff Item 2106 90 50 in the 1st Schedule and under Tariff item 2106 90 19 in the 2nd Schedule .....

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er beverages intended for use in the manufacture of aerated water. We find the said tariff item entry in the 1st Schedule covers other soft drink concentrates (other than Sharbat). 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. As such, the classification in the 1st Schedule under heading 2106 90 50 has been made and admitted by the Revenue also. Such compound preparation c .....

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