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TMI Blog2014 (8) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... under CTH 2202 90 90 and claiming the benefit of Notification no. 02/2006-CE(NT) dated 01.03.2006 wherein no CVD is attracted on RSP. Revenue was of the view that the said goods are to be classified under CTH 2202 10 10. Therefore, proceedings were initiated against the respondent and the adjudicating authority held that the impugned goods are to be classified under CTH 2202 10 10 which was appealed before the Commissioner (Appeals) who held that the goods are classifiable under CTH 2202 90 90. Aggrieved by the said order, Revenue is before us. 3. Heard both sides. 4. Shri M.S.Reddy, learned A.R appearing for the Revenue submits that Chapter 22.02 deals with main product which classified the product as under:- 2202.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waters, and aerated waters, containing added sugar or other sweetening matter or flavoured with fruit juices or essences, or compound extracts and are generally presented in bottles or other airtight containers. Therefore, the reliance placed by the learned Commissioner (Appeals) has no relevance to the facts of the case. Hence, the goods are required to be classified under CTH 2202 10 10. 5. On the other hand, Shri S.N.Kantawala, learned Advocate appearing for the respondent submits that the impugned goods contain water, Glucose, Vitamins, Caffeine, Taurine etc. which are flavoured with essences and colours. This product is not only mineral water or aerated water but is a energy drink which contains caffeine etc. and after drinking of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . as reported in 2013(297) ELT 77 (Tri Mum) to say that as per Rule 3(c) of Rules of Interpretation of schedule for goods classifiable under two or more headings, then the goods are to be classified under heading occurring last in numerical order among those equally meriting consideration. As such, present goods more appropriately classifiable under heading which occurs last in the numerical order among those which equally merit consideration. Therefore, the impugned energy drink is classifiable under CTH 2202 90 90. 6. Considered the submissions made by both sides. 7. Chapter 22 of Customs Tariff Act deals with Beverages, spirits and vinegar. Chapter 22 includes mineral waters and aerated waters containing added sugar or other sweetening ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Waterways Shipyard Pvt. Ltd. (supra) wherein this Tribunal has observed as under:- "17. Another argument taken by the respondent is that on the basis of noscitur a sociis the Commissioner has rightly held classification under Heading 8901 as articles in the Heading 8903 have to be identified by the company they keep and only a small sports vessels appear to qualify for classification under Heading 8903. We find that the first explanation in the Heading 8903 clearly states that this Heading covers all vessels for pleasure or sports. The word all' is sufficient enough to cover the vessels for pleasure whether small or big. Therefore, the principle of noscitur a sociis will apply only to the second explanation an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; 1. The titles of Sections and Chapters are provided for case of reference only; for legal purposes, classification shall be determined according to the terms of the Headings and any relative Section or Chapter Notes and provided such Headings or Notes do not otherwise require, according to the provisions hereinafter contained. 2. (a) Any reference in a Heading to goods shall be taken to include a reference to those goods incomplete or unfinished, provided that the incomplete or unfinished goods have the essential character of the complete or finished goods. It shall also be taken to include a reference to those goods complete or finished (or falling to be classified as completed or fini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt materials or made up of different components, and goods put up in sets, which cannot be classified by reference to (a), shall be classified as if any consisted of the material or component which gives them their essential character, in so far as this criterion is applicable. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the Heading which occurs last in the numerical order among those which equally merit consideration." Since the Rule 1, 2, & 3-(a) or (b) are not applicable in the present situation, we find that under Rule 3(c) when the goods cannot be classified by reference to R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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