2001 (8) TMI 1138

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...., Co. Representative, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Respondents herein are engaged in the manufacture of aerated waters falling under CETA sub-heading 2202.20. By Notification No. 22/97-C.E., dated 29-4-97, the Government of India fixed tariff value in respect of goods falling under Heading 22.20 for the purpose of levy of duty. During the period May to ....

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....aerated waters contained in bottles; the Commissioner (Appeals) upheld the adjudication order; Hence this appeal. 2. We have heard the learned SDR and the Representative of the respondent company. Notification 22/97 fixed tariff value in relation to aerated water contained in bottles. Bottle is different from can. Whereas bottles have been defined in the Concise Oxford Dictionary (10th Edi....