2018 (8) TMI 1092

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....nical) For Appellant(s): Sh. Uday Joshi (Advocate) For Respondent(s): Sh. S.N. Gohil, Supdt. (A.R.) ORDER Per: Ramesh Nair, This application is filed for rectification of mistakes in this Tribunal Order No. A/10959-10961/2017, Dated 15.05.2017. 2. Shri Uday Joshi, Ld. Counsel appearing on behalf of the applicant at the outset submits that at the time of hearing as well as in the ....

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....lly considered the submissions made by both the sides and perused the records. We find that the issue involved in the present case is that of classification of the goods i.e. soft drinks concentrate and claim of the appellant on the exemption notification no. 03/2005-CE. From the order we observed that the coordinate bench of this Tribunal while passing the order given the following observation: ....

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.... is covered by Heading 2106.9019. 4.1. Thus, there are only two choices for classifying the Soft Drink Concentrates which could be either 'Sharbat' or could be 'Others'. In the light of the descriptions and the wordings of the Central Excise Tariff, it is clear that there cannot be two opinions regarding the classification of the item 'Soft Drink Concentrates (unbranded)&#39....

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....bject goods, the benefit of this notification is not admissible for the goods in question. " 5. From the above finding in the order we find that as per para 3 & 4, the bench has recorded that they have heard both side and perused the facts of the case and the submission made by both the sides. Thereafter, the bench has given the detailed finding on the issue of classification and notification. ....