Tariff value notification for bottled aerated water did not apply to cans; duty was held correctly paid.

Notification No. 22/97-C.E., which fixed tariff value for aerated waters contained in bottles, did not extend to aerated waters cleared in aluminium cans because a can is not the same as a bottle for tariff purposes. The distinction between the two containers was treated as material, and the fact that both are receptacles did not justify applying the bottle-based notification to cans. On that basis, duty on the cleared goods was held to have been paid in accordance with law, and no short payment was established.

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Issues: Whether Notification No. 22/97-C.E. fixing tariff value for aerated waters contained in bottles applied to aerated waters cleared in aluminium cans, and whether duty was short-paid on that basis.

Analysis: The notification fixed tariff value in relation to aerated water contained in bottles. A can is not the same as a bottle, since a bottle has a narrow neck and is a different container from a can. The fact that both are containers does not justify treating a can as a bottle for the purpose of the tariff value notification. On that basis, the duty paid on the cleared goods was in accordance with law.

Conclusion: The notification did not apply to aerated waters cleared in cans, and no short payment of duty was established. The appeal failed.

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