https://www.taxtmi.com/caselaws?id=91466 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. en-us Tue, 08 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91466 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. Case-Laws Central Excise Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91466