9911796707
TMI Blog2018 (1) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of 2nd Schedule. We find Notes 1 and 2 of the 2nd Schedule, extracted (supra) will make it clear that the Chapter Notes and Supplementary Notes of the 1st Schedule shall apply to the interpretation of the 2nd Schedule. As such, we find that valid and admitted classification of BIB under 2106 90 50 in terms of Supplementary Notes 4 of Chapter 21 of 1st Schedule cannot be included under Tariff item 2106 90 19 of 2nd Schedule - the respondents have correctly classified the items in question under tariff item 2106.9050 of first schedule and no SED payable by the respondents. Appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... classification under tariff items 2106.9019 of second schedule and not under 2106.9050 of first schedule was claimed by the respondents, the show cause notices were issued to the respondent proposing to demand SED on these goods for the period from 01.06.2005 to 28.02.2006. The adjudicating authority confirmed the demand of SED along with education cess and interest the Respondents but on appeal the ld. Commissioner (A) examined the issue and allowed the appeals filed by the respondents and set aside the demand of the SEC and the cess. Against of these orders, the Revenue is in appeal before us. 3. Heard the parties. 4. Considering the fact that the similar issue came up before this Tribunal in the case of Varun Beverages Vs. CCE, Jaipur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of aerated water. We find the said tariff item entry in the 1st Schedule covers other soft drink concentrates (other than Sharbat). The case of the appellant is that their product is a compound preparation for making non-alcoholic beverages and this automatically does not imply soft drink concentrate. As such, the classification in the 1st Schedule under heading 2106 90 50 has been made and admitted by the Revenue also. Such compound preparation cannot become part of Heading 2106 90 19 even after applying Note 3 of 2nd Schedule. We find Notes 1 and 2 of the 2nd Schedule, extracted (supra) will make it clear that the Chapter Notes and Supplementary Notes of the 1st Schedule shall apply to the interpretation of the 2nd Schedule. As su ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
