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TMI Blog2006 (11) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as "Act") are directed against the orders of Tribunal dated 8th January, 2001 and 16th February, 2004 relating to the assessment years, 1991-92, 1992-93 and 1993-94, 1994-95 and 1997-98. 2. Since in all the five revisions common questions are involved, the same are being disposed of by the common order. The short question involved in the present revisions relate to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification No. ST-II-5905/X-6 (1)-83-U.P. Act 15/48-Order-83, dated 12-10-1983. Tribunal held it taxable as an unclassified item. 5. Learned counsel for the dealer submitted that merely because it is named as "Badam Thandai Syrup", it could not be taxed as syrup. He submitted that the Tribunal has recorded the finding that it is not used as such, but being in a concentrated form, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doubtful whether it is beverages because by itself it cannot be used as a drink, but it is used as a drink after adding milk, sugar, water, ice, etc. In the case of State of Maharashtra v. M/s. Bradma of India Ltd. reported in 2005 AIR SCW page 894, Apex Court held that the specific entry would override the general entry. 8. In the case of H.P.L. Chemicals Ltd. v. Commissioner of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after adding milk, sugar, water, ice, etc. Thus, in my opinion, it is classifiable under the "Syrup" under the entry "Soda water, lemonade, fruit-juices and other soft beverages and syrups, squashes, jam and jellies" of Notification No. ST-II-5905/X-6 (1)-83-U.P. Act 15/48-Order-83, dated 12-10-1983. 11. There is another aspect to analyse the matter. Badam thandai syrup is being used as a dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... syrups, squashes, jam and jellies" of Notification No. ST-II-5905/X-6 (1)-83-U.P. Act 15/48-Order-83, dated 12-10-1983 and thus, there is no need to go into the question whether it is soft beverages. 13. For the reasons stated above, it is held that the Badam Thandai Syrup is liable to tax as "Syrup" under the entry "Soda water, lemonade, fruit-juices and other soft beverages and syrups, squ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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