https://www.taxtmi.com/caselaws?id=32221 Products made from badam and similar ingredients were treated as preparations of nuts rather than sharbat, so Thandai Bahar and Badam Bahar were classified under heading 2001.10. Orange Crush was classified under heading 2108.20 because its fruit juice content crossed the relevant Chapter 21 threshold, and Khus and Rose Bahar were also treated as flavoured beverages covered by that note as sharbat. Penalty was not justified where the assessee had disclosed the ingredients and claimed a specific tariff classification, so the penalty was set aside and duty was to be re-quantified accordingly. en-us Tue, 12 Aug 2008 00:00:00 +0530 Sun, 25 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32221 Products made from badam and similar ingredients were treated as preparations of nuts rather than sharbat, so Thandai Bahar and Badam Bahar were classified under heading 2001.10. Orange Crush was classified under heading 2108.20 because its fruit juice content crossed the relevant Chapter 21 threshold, and Khus and Rose Bahar were also treated as flavoured beverages covered by that note as sharbat. Penalty was not justified where the assessee had disclosed the ingredients and claimed a specific tariff classification, so the penalty was set aside and duty was to be re-quantified accordingly. Case-Laws Central Excise Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32221