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TMI Blog2002 (8) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal being aggrieved by the order passed by the ld. Commissioner (Appeals) holding that the CEGAT in the case of Britco Foods Company Ltd.; (supplier of the input in the instant case) v. C.C.Ex., Pune, 2001 (127) E.L.T. 73 (T) also held that Non-Alcoholic Beverages Bases or concentrates (for manufacture of aerated waters) are classifiable under Heading 33.02 which is for the goods described th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been accepted by the Department. He contended that the goods in question are actually edible preparation not elsewhere specified which is appropriately covered under Chapter Sub-heading 2108.10 and which is specific so as to cover such preparation as the entry reads, "preparation for lemonade or other beverages intended for use in the manufacture of aerated water." He contended that non-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble under Chapter sub-heading 3302.00. When this issue was reviewed and an appeal was filed before the ld. Commissioner (Appeals), he also rejected the appeal of the Revenue. 6. We note that the issue of classification of non-alcoholic beverages bases or concentrates came up before the Tribunal in the case of BRITCO Foods Company Ltd. cited above. Examining the case, the Tribunal in para 10 held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d anything in the words of that sub-heading which would justify this view. As we have noted, sub-heading 10 of heading 3302 is for the goods described in the tariff heading "of a kind used in the food and beverage industry". There is nothing in these words to suggest or to justify an inference that it is only goods which can be put to more than one use which could be classifiable under this headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er heading 3302.10 and adds reinforcement to the submissions made by the appellant. 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. App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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