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TMI Blog2018 (2) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... 46 - CESTAT NEW DELHI], it is held that the subject goods merit classification under 2108.20 as 'Sharbat' from 16.3.1995 onwards - the demand prior to 16.3.1995 is unsustainable and requires to be set aside - Consequently, the demand as well as interest raised after 16.3.95 is upheld. Penalty - Held that: - aking into consideration the issue being classification and interpretational one, we are of the considered opinion that the penalties imposed are unwarranted and thereby we set aside the same. The matter is remanded to the adjudicating authority for the limited purpose of re-quantification of duty giving the benefit of cum duty price to the appellant. - E/610-611/2010 & E/403/2011 - 43045-43047/2017 - Dated:- 27-11-2017 - Ms. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification under 2108.20, but restricted the demand to the normal period and set aside the penalty imposed under Section 11AC directing to reclassify the demand by giving the benefit cum duty price. Aggrieved, the appellants are now before the Tribunal. 3. On behalf of appellant, ld. Consultant Shri R. Janardhanan Pillai reiterated the grounds of appeal. He submitted that the Commissioner (Appeals) has passed a common order dt. 24.9.2003 dealing with seven appeals. The allegation raised is that the products have been classified by the appellant under TSH 2001.00 instead of 21.08 as Sharbat. He submitted that the period involved is from 4/92 to 2/97. The new tariff entry with regard to 21.08 was introduced only on 16.3.95; that therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He therefore submitted that products rightly fall under 2108.20; that the issue is settled by the decision in the case of Bectors Foods Specialities Pvt. Ltd. Vs CCE Jalandhar - 2009 (233) ELT 374 (Tri.-Del.). 5. Heard both sides. It is not disputed that the products are made out of rose petals and nannari (roots). They are known as 'Rose Syrup' and 'Sarasaparilla Syrup'. Chapter Note 6 to Chapter 21 of the tariff clearly states that syrup containing not less than 10% fruit juice or flavoured with non-fruit flavours such as rose, khus, kewara fall under 2108.00. Thus following the decision laid down in Bectors Foods Specialities Pvt. Ltd. (supra), we are of the view that the subject goods merit classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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