https://www.taxtmi.com/caselaws?id=168121 The Tribunal held that odoriferous substances containing alcohol of 0.5% or more by volume, when mixed with diluents such as water, wine, sugar and ethyl alcohol, constituted compound alcoholic beverage preparations used in beverage manufacture. On that basis, beverage flavours were treated as CABPs and denied exemption under Sl. No. 119 of Notification No. 21/2002-Cus., because the entry excluded alcoholic preparations with alcoholic strength above 0.5% by volume. For construing the exemption, the Tribunal relied on the corresponding note to Irish Customs Tariff Heading 2106 90 20 and the meaning of CABPs. en-us Fri, 10 Dec 2010 00:00:00 +0530 Mon, 28 Dec 2015 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168121 The Tribunal held that odoriferous substances containing alcohol of 0.5% or more by volume, when mixed with diluents such as water, wine, sugar and ethyl alcohol, constituted compound alcoholic beverage preparations used in beverage manufacture. On that basis, beverage flavours were treated as CABPs and denied exemption under Sl. No. 119 of Notification No. 21/2002-Cus., because the entry excluded alcoholic preparations with alcoholic strength above 0.5% by volume. For construing the exemption, the Tribunal relied on the corresponding note to Irish Customs Tariff Heading 2106 90 20 and the meaning of CABPs. Case-Laws Customs Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168121