Soft drink concentrate classification under Tariff Heading 2107.99 upheld on the basis of prior circular-backed guidance.

Soft drink concentrate manufactured by the assessee was held correctly classifiable under Tariff Heading 2107.99. The classification was accepted because the assessee relied on a departmental trade notice and the Tribunal's earlier order in its own case, both supporting the same heading on the basis of a circular issued under Section 37B of the Central Excise Act. The Tribunal followed that prior view and accepted the assessee's claimed classification.

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Issues: Whether soft drink concentrate manufactured by the assessee was correctly classifiable under Tariff Heading 2107.99.

Analysis: The assessee relied on the departmental trade notice and the Tribunal's earlier order in its own case, which had accepted classification of the same goods under Heading 2107.99 on the basis of the circular issued under Section 37B of the Central Excise Act. Following that view, the Tribunal accepted the classification claimed by the assessee.

Conclusion: Soft drink concentrate manufactured by the assessee was correctly classifiable under Heading 2107.99.

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