https://www.taxtmi.com/caselaws?id=355577 Rose syrup and Sarasaparilla syrup were treated as syrups flavoured with non-fruit flavours and classifiable under tariff sub-heading 2108.20 only from 16.3.1995, when that entry came into force; the pre-16.3.1995 duty demand was therefore not sustainable. Because the dispute turned on classification and tariff interpretation, the penalties were deleted as unwarranted. For the surviving post-16.3.1995 demand, duty was directed to be re-quantified on a cum duty price basis. en-us Mon, 27 Nov 2017 00:00:00 +0530 Thu, 28 Feb 2019 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355577 Rose syrup and Sarasaparilla syrup were treated as syrups flavoured with non-fruit flavours and classifiable under tariff sub-heading 2108.20 only from 16.3.1995, when that entry came into force; the pre-16.3.1995 duty demand was therefore not sustainable. Because the dispute turned on classification and tariff interpretation, the penalties were deleted as unwarranted. For the surviving post-16.3.1995 demand, duty was directed to be re-quantified on a cum duty price basis. Case-Laws Central Excise Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355577