2005 (9) TMI 467

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..... pellant. Shri Ajay Saxena, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The above appeal arises out of the order of the Commissioner of Customs (A), Mumbai upholding the adjudication order by which the benefit of Notification No. 11/97-Cus. claimed by the appellants herein on flavouring extracts (ginger ale) was denied on the ground that the alcoholic con .....

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..... ther note that both the authorities below have clearly dealt with the language of the Notification and found that the expression of an alcoholic strength by volume exceeding 0.5% follows a comma, thereby meaning that the expression applied to the imported products and not to the beverages yet to be manufactured from the imported product. We, therefore, uphold the impugned order by which the good .....

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