2001 (8) TMI 1138

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....ent. [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 August, 1997, the assessees cleared aera....

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.... 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 Edition) as "a container with a narrow neck, ....