2004 (5) TMI 143

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ember (J)]. - In this appeal which has been filed by the appellants against the impugned order-in-appeal dated 22-10-2003, the dispute relates to the classification of product 'synthetic soft drink concentrate' manufactured by the appellants. The adjudicating authority classified the same under sub-heading 2108.10 instead of 2108.99 as claimed by the appellants. That authority accordingly confirme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ely falls under sub-heading 2108.10 which covers within its ambit, preparations for lemon, lemonades or other beverages, consisting, for example of flavoured or coloured syrup, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juice and intended for use in the manufacture of aerated water. The plea of the appellants that their product does not contain flavoured or colo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....b-heading 2108.10. The argument of the learned Counsel that other units manufacturing the same product are classifying the product under sub-heading 2108.99 of the CETA and as such the appellants should be also allowed to classify it under the same sub-heading, cannot be accepted, as the appellants cannot be given any licence to act against the Statute and to evade the payment of the appropriate d....