2003 (3) TMI 439

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....ellant. Mrs. K.A. Mishra, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - In this appeal, at the instance of the assessee, the challenge is against the Order-in-Appeal No. 152/CE/CHD-II/2002, dated 30-3-2002 passed by the Commissioner (Appeals), Chandigarh. Two issues raised in this appeal are - (1) whether royalty collected by the appellants from the bottlers is li....

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.... support of its contention that the concentrate manufactured by it has to be classified under heading 2107.99, the appellant placed reliance on Board's order No. 23/13/93, dated 20-12-93 followed by Trade Notice No. 2/94, dated 7-1-94 issued by different Collectorates including Ahmedabad Collectorate, copy of which is made available before us. The Board has clarified that Synthetic Soft Drink Conc....

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....ot - 1998 (100) E.L.T. 297 where it has been held that it is open to the assessee to question the rate of duty originally applied when assessment is reopened and differential duty is demanded. A similar view was taken in Polydyne Corporation v. CCE, Mumbai - 1999 (108) E.L.T. 94. 4. Learned Departmental Representative would submit that since the show cause notice was issued prior to Board'....

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....2107.99 of the Tariff. If that be so, the rate of duty would be only 20%. The appellant has given a calculation of the differential duty payable if the concentrate has to be classified under sub-heading 2107.99. It is as follows : The assessable value of concentrates cleared during the period 1-4-93 to 24-11-93 (being the period during which the appellants have charged royalty from the bottlers....