TMI Blog2008 (8) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... assifiable under heading 2108.20 of Central Excise Tariff Act as “sharbat” - appellant filed declaration declaring the ingredients to the revenue claiming a specific classification, therefore, it is not a fit case for imposition of penalty - E/5253/2004 - 662/2008-EX/(PB), - Dated:- 12-8-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri K.K. Anand, Advocate, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005 (181) E.L.T. 33 to submit that the Tribunal held that 'Badam Summer Sip' and 'Thandai' which are having the same ingredients are classifiable under heading 2001.10 of the tariff. Similar arguments have been raised in respect of other product such as khus and rose bahar. 3. The contention of the revenue is that all the products, in question are sharbat and the sharbat, as per Note 6 to Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f plants are also soaked in water. Thereafter, the peeled almonds and mixture is grinded with the help of machine grinders and Nut paste is obtained. This Nut paste is thereafter cooked with sugar syrup and then, it is passed through heat exchanger and is then stored in a tank where rose water and saffron are added, which after cooling is transferred into the filling tank from where it is filled i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te 0.063 Badam paste 9.1858 Spices 0.48 Saffron 0.012 Flavour blend 1.9702 Total 100 As the ingredients of the product in question and of Badam Summer Sip and Thandai in the case of Huldiram India Pvt. Ltd., (supra) are same, therefore, in view of the decision of the Tribunal, these products are classifiable under heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. The duty is to be requantified as per classification stated above. In this case, the appellant filed declaration declaring the ingredients to the revenue claimed a specific classification, therefore, it is not a fit case for imposition of penalty. The imposition of penalty is set aside and the appeal is disposed of as indicated above. (Order dictated in the open Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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