https://www.taxtmi.com/caselaws?id=84317 Sharbat Rooh Afza was held classifiable as a flavoured syrup under Heading 21.07, not as a non-alcoholic beverage under Heading 22.02, because its tariff description, Chapter Note 5(j), trade understanding, and common parlance treated it as a preparation to be diluted before consumption. On that classification, the product did not qualify for exemption under Notification No. 2/94-C.E., which could not be used to shift goods into a different tariff heading. The note records a dissent that would have placed the product under Heading 22.02 as a beverage and allowed the appeal. en-us Mon, 10 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 12:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84317 Sharbat Rooh Afza was held classifiable as a flavoured syrup under Heading 21.07, not as a non-alcoholic beverage under Heading 22.02, because its tariff description, Chapter Note 5(j), trade understanding, and common parlance treated it as a preparation to be diluted before consumption. On that classification, the product did not qualify for exemption under Notification No. 2/94-C.E., which could not be used to shift goods into a different tariff heading. The note records a dissent that would have placed the product under Heading 22.02 as a beverage and allowed the appeal. Case-Laws Central Excise Mon, 10 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84317