2008 (8) TMI 146

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....e Appellant. Shri M.M. Singh, DR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. The appellant filed this appeal against the impugned order whereby the products of Thandai & Badam Bahar, Orange Crush, Khus and Rose bahar are classified under heading 2108.20 of Central Excise Tariff Act as sharbat and demands have been confirmed accordingly. 2. The contenti....

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....of the Tariff, means any non-alcoholic sweetened beverage or syrup containing not less than 10% fruit juice or flavoured with non-fruit flavours, such as rose, khus, khus kewara. The contention of the revenue is that products, in question, are classifiable as sharbat as per the ingredients disclosed to the revenue. 4. We find that Thandai Bahar and Badam Bahar the products are Badam based and o....

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....s". "Badam Summer Sip the manufacturing process is the same as that of Thandai and only difference is that Khus khus, Magaz saunf, white pepper and kewra water is not used". 5. In the present case also, the ingredients as declared by the appellant are same. The thandai bahar is consisted of Badam paste, spice paste, syrup and ingredients of badam bahar and thandai bahar are declared by the a....

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.... than 10%, therefore, as per the Note 6 to Chapter 21, the same is classifiable as sharbat. In the case of khus and rose summer syrup it is only flavoured with non-fruit flavours and as note 6 to Chapter 21 of the tariff, sharbat means any non-alcoholic sweetened beverage or syrup containing not less than 10% fruit juice or flavoured with non-fruit flavours such as rose, khus, kewara, therefore, t....