- (1.) ORDER
(2.) THE appeal is concerned with the classification of a product made by the appellant called "Sharbat Rooh Afza". In consists in the main of an invert sugar base, pineapple juice and distilled extracts of the following: JUDGEMENT_617_6_1999Html1.htm It also contains some orange juice and distillates of citrus medica, rose damascena and permissible food colours. It is said to be a summer drink and useful also in treating disorders associated with heat. It can be used in ice creams, puddings and the like but its main use is as a table drink for which purpose three tablespoonfuls are to be mixed in a glass of cold water. The question is whether the said sharbat falls within Tariff Heading 2202.90 as the appellant contends, or under Heading 21.07 as the Excise Authorities maintain. Their stand was upheld by the central Excise and Gold (Control) Appellate tribunal by the judgment and order under appeal. Ch. 22 of the Tariff deals with beverages, vinegars and spirits but does not cover alcohol liquor for human consumption. Heading 22.02 deals with: "22.02. Natural or artificial mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured; other nonalcoholic beverages, not including fruit or vegetable juices of Heading No. 20.01." (emphasis supplied) Thereunder are specified rates of excise duty for natural or artificial mineral waters and aerated waters and then there is the sub-heading "Other", under which, it is submitted on behalf of the appellant would fall the said sharbat.
(3.) ENTRY 21.07 falls under Ch. 21, dealing with miscellaneous edible preparations. ENTRY 21.07 itself deals with "edible preparations, not elsewhere specified or included", and the sub-heading under which the said sharbat has been classified says: "2107,91. Put up in unit containers and ordinarily intended for sale." Reliance is placed on behalf of the Excise Authorities upon Note 5 of Ch. 21 and clause (j) thereof. It says: "5. Heading No. 21.07, inter alia, includes: (j) preparations for lemonades or other beverages, consisting, for example, of flavoured or coloured syrups, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juices and concentrated fruit juice with added ingredients." (emphasis supplied) Beverages, broadly speaking, are liquids for drinking, other than water, which may be consumed neat or after dilution.;