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TMI Blog1999 (3) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... .B. Yadav, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. Application is for waiver of deposit of duty of Rs. 9.07 crores, demanded on the ground that the bases or concentrates manufactured by the applicant, which are used to make beverages, classifiable under Heading 2108.10 and not under Heading 3302.10 as claimed by the assessee. 2. Advocate for the applicant sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce which properties other than those on the elements going into this making and processes not only mixing. Heading 3302.10 specifically refers to mixtures and not for substances and also refers to the amendment carried out in November, 1987 to the Explanatory Notes to the Harmonized System of Nomenclature which precisely described the goods manufactured by the applicant to be classifiable under He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut insisting on pre-deposit. 3. The Departmental Representative contends that the definition of the term odoriferous substances as explained in the Harmonized System of Nomenclature (HSN for short) explanatory notes includes many of the substances that form the bases for the beverages which are contained in the books manufactured by the applicant. He invites our attention to Note 2.2 to Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prima facie, however, it appears that the basis for classification of goods under Chapter 21 is that they are not mixtures and hence not classifiable under Heading 33.02.The major thrust of the notice appears to indicate, thus, although in the appeal to the Commissioner (Appeals) the point was specifically made that the goods form part of the product as are not odoriferous substances defined in no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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