Tariff classification dispute over synthetic soft drink concentrate remanded for fresh determination after omitted alternate claim review.

Tariff classification of synthetic soft drink concentrate was in dispute between Heading 2108.10, Heading 2108.99, and the alternate claim under Heading 3302 of the Central Excise Tariff Act, 1985. The lower authority had not recorded any finding on the assessee's alternative classification claim, even though it required consideration. The existing order was therefore set aside, and the matter was remanded for fresh determination of classification after giving the assessee a reasonable opportunity of hearing.

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Issues: Whether synthetic soft drink concentrate was classifiable under Heading 2108.10, Heading 2108.99, or alternatively under Heading 3302 of the First Schedule to the Central Excise Tariff Act, 1985.

Analysis: The dispute turned on the correct tariff classification of the product. The lower authority had not recorded any finding on the assessee's alternate claim under Heading 3302, although that claim required consideration. In these circumstances, the existing order could not be sustained and the matter had to be sent back for a fresh determination on classification after giving the assessee a reasonable opportunity of hearing.

Conclusion: The appeal succeeded to the extent that the impugned order was set aside and the matter was remanded for fresh decision on classification.

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