https://www.taxtmi.com/caselaws?id=105181 Notification No. 22/97-C.E., which fixed tariff value for aerated waters contained in bottles, did not extend to aerated waters cleared in aluminium cans because a can is not the same as a bottle for tariff purposes. The distinction between the two containers was treated as material, and the fact that both are receptacles did not justify applying the bottle-based notification to cans. On that basis, duty on the cleared goods was held to have been paid in accordance with law, and no short payment was established. en-us Thu, 09 Aug 2001 00:00:00 +0530 Fri, 02 Mar 2012 17:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105181 Notification No. 22/97-C.E., which fixed tariff value for aerated waters contained in bottles, did not extend to aerated waters cleared in aluminium cans because a can is not the same as a bottle for tariff purposes. The distinction between the two containers was treated as material, and the fact that both are receptacles did not justify applying the bottle-based notification to cans. On that basis, duty on the cleared goods was held to have been paid in accordance with law, and no short payment was established. Case-Laws Central Excise Thu, 09 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105181