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of <h1>Soft drink concentrate reclassified by CEGAT to Tariff Heading 2107.99, overturning previous classification.</h1> <h3>PIOMA INDUSTRIES Versus COLLECTOR OF CENTRAL EXCISE, AHMEDABAD</h3> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, setting aside the impugned order that classified the soft drink concentrate ... Classification The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants regarding the classification of soft drink concentrate under sub-heading 2107.99, based on a trade notice and a previous tribunal decision. The impugned order classifying it under Tariff Heading 2107.91 was set aside.
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