9911796707
TMI Blog2002 (8) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) holding that the CEGAT in the case of Britco Foods Company Ltd.; (supplier of the input in the instant case) v. C.C.Ex., Pune, 2001 (127) E.L.T. 73 (T) also held that Non-Alcoholic Beverages Bases or concentrates (for manufacture of aerated waters) are classifiable under Heading 33.02 which is for the goods described therein "of a kind used in the food and beverage industry" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the goods in question are actually edible preparation not elsewhere specified which is appropriately covered under Chapter Sub-heading 2108.10 and which is specific so as to cover such preparation as the entry reads, "preparation for lemonade or other beverages intended for use in the manufacture of aerated water." He contended that non-alcoholic beverages/concentrates do not deserve classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue was reviewed and an appeal was filed before the ld. Commissioner (Appeals), he also rejected the appeal of the Revenue. 6. We note that the issue of classification of non-alcoholic beverages bases or concentrates came up before the Tribunal in the case of BRITCO Foods Company Ltd. cited above. Examining the case, the Tribunal in para 10 held as under :- "10. The Commissioner (Appeals) says ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would justify this view. As we have noted, sub-heading 10 of heading 3302 is for the goods described in the tariff heading "of a kind used in the food and beverage industry". There is nothing in these words to suggest or to justify an inference that it is only goods which can be put to more than one use which could be classifiable under this heading. The Commissioner, in his order, does not give a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions made by the appellant. The Tribunal held that the goods are classifiable under chapter Heading 3302." 7. Having regard to the findings of this Tribunal in the case of Britco Foods Company Ltd., we hold that the product in dispute i.e. non-alcoholic beverages bases/concentrates shall be classifiable under chapter sub-heading 3302.00. Appeal of Revenue is thus rejected. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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