2007 (4) TMI 17

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....6R/98-Bom & E/1042R/99-Bom. passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench, Mumbai [for short "the Tribunal"]. 2. The Tribunal by the impugned order has set aside the order passed by the Commissioner (Appeals) and held that the "non-alcoholic beverage bases or concentrates" manufactured by the respondents are classifiable under sub-heading 10 of Chapter Head....

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....oncentrates manufactured by the Respondent which are supplied to bottlers who in turn use the same as raw material in the manufacture of beverages. They duty payable in respect of beverage basis/concentrates is modvatable. Since the duty payable by the Respondent is modvatable, there is no revenue implication. The issue of classification is therefore, academic. No purpose would be served by entert....