https://www.taxtmi.com/caselaws?id=343018 Soft drink concentrates other than sharbat were held to fall in the residual tariff sub-heading 2106.9019, not 2106.9099, because the tariff provided only a specific entry for sharbat and a residual entry for the remaining goods. As the exemption in Notification No. 3/2005-CE applied only to goods classifiable under 2106.9099, the notification benefit was unavailable. On valuation, the sale price was treated as cum-duty since buyers paid no amount over the price charged, so duty had to be recomputed on that basis. MODVAT/CENVAT credit on eligible inputs was also allowed, requiring fresh quantification of duty liability. en-us Mon, 15 May 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343018 Soft drink concentrates other than sharbat were held to fall in the residual tariff sub-heading 2106.9019, not 2106.9099, because the tariff provided only a specific entry for sharbat and a residual entry for the remaining goods. As the exemption in Notification No. 3/2005-CE applied only to goods classifiable under 2106.9099, the notification benefit was unavailable. On valuation, the sale price was treated as cum-duty since buyers paid no amount over the price charged, so duty had to be recomputed on that basis. MODVAT/CENVAT credit on eligible inputs was also allowed, requiring fresh quantification of duty liability. Case-Laws Central Excise Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343018