2018 (2) TMI 998

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....n pills etc. The dispute in these appeals relate to two items namely 'Rose Syrup' and 'Sarasaparilla Syrup' (Nannari syrup). The appellants were clearing the products under chapter sub heading 2001.00 claiming Nil rate of duty as both the products are prepared from parts of plant i.e. essence is extracted from rose flower for manufacture of Rose Syrup and essence taken from root of Nannari plant for manufacture of Sarasaparilla syrup. The show cause notice dt. 13.5.1997 was issued for different periods alleging that the products are rightly to be classified under 2108 and demanding duty accordingly. SCN was adjudicated and the original authority confirmed the demand. The said order was challenged before Commissioner (Appeals) and therea....

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....sputing classification of these two products existed and was decided by the then Asst. Collector and the products were classified under CSH 2001.00 based on the chemical examination report received from the Chemical Examiner, Madras; that report was that the said items are only natural products and cannot be treated as 'sharbat'; that syrups are not flavoured with any synthetic flavouring agent and the rose petals and nannari roots are used for medicinal value only and not as a flavouring agent. 4. Ld. A.R reiterated the findings in the impugned order. He submitted that w.e.f. 16.3.95, the CETA introduced the tariff entry 2108.20 for items Sharbat; that Chapter Note 6 to Chapter 20 of the CETA which is operational from 16.3.1995 reads thus....