1999 (7) TMI 508

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....lant. Shri K.M. Patwari, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - These are the appeals filed by the appellants against the decision dated 28-8-98 made in Orders-in-Original 53 and 54 of 1998. 2. The appellants manufacture Pepsi brand of aerated water of various flavours viz. Pepsi, Mirinda, 7Up and Teem falling under Chapter 22 of the Central Excise Tariff A....

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....s that in determining the final product out of the concentrate it has to be taken into account among other things start-up and end of run syrup/product loss, change-over loss, breakage, system corrections, line leaks, syrup dumpage, attribute process variation, net content variation, loss due to off target production, loss due to batching errors, loss due to spillage, drawal of quality control sam....