https://www.taxtmi.com/caselaws?id=124495 Tariff classification of synthetic soft drink concentrate was in dispute between Heading 2108.10, Heading 2108.99, and the alternate claim under Heading 3302 of the Central Excise Tariff Act, 1985. The lower authority had not recorded any finding on the assessee's alternative classification claim, even though it required consideration. The existing order was therefore set aside, and the matter was remanded for fresh determination of classification after giving the assessee a reasonable opportunity of hearing. en-us Mon, 17 Nov 2008 00:00:00 +0530 Mon, 01 Oct 2012 11:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124495 Tariff classification of synthetic soft drink concentrate was in dispute between Heading 2108.10, Heading 2108.99, and the alternate claim under Heading 3302 of the Central Excise Tariff Act, 1985. The lower authority had not recorded any finding on the assessee's alternative classification claim, even though it required consideration. The existing order was therefore set aside, and the matter was remanded for fresh determination of classification after giving the assessee a reasonable opportunity of hearing. Case-Laws Central Excise Mon, 17 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124495