Ashok K. Arya ORDER
Ashok K. Arya, Member (T)
1. MAs (ROA) allowed for these appeals, which were earlier dismissed for non-prosecution, and are now being taken up for disposal.
1.1 M/s. Pioma Industries has filed these appeals against the respective Orders, whereunder subjects of classification and admissibility of benefit of Notification No. 3/2005-CE : MANU/EXCT/0010/2005, dt. 24.02.2005 for the subject goods viz. Soft Drink Concentrates are under dispute. The total period involved is from April 2005 to February 2006.
2. Brief facts of the case are that:-
i) The appellant M/s. Pioma Industries were manufacturing unbranded Soft Drink Concentrates. They were classifying the said goods prior to April 2005 under six digit classification of Central Excise Tariff under Heading 2108.90 and were having the benefit of Nil rate of duty as the tariff rate was Nil.
ii) After the introduction of eight digit classification for Central Excise, the appellant-assessee classified the subject goods under Tariff Sub Heading 21.06.9099 whereas the Department decided to classify the goods under Central Excise Tariff Sub Heading No. 2106.9019.
iii) The assessee-appellant after classifying the subject goods under Tariff Heading 2106.9099, is claiming the benefit of Notification No. 3/2005-CE : MANU/EXCT/0010/2005 for the said goods. However, the Departments stand is that the benefit of Notification No. 3/2005-CE : MANU/EXCT/0010/2005 (supra) is not available to the subject goods as the goods deserve classification under Tariff Sub Heading 2106.9019.
iv) Vide the impugned orders, the Department inter alia, classified the subject goods under Chapter sub-heading 2106.9019 of Central Excise Tariff without the benefit of Notification No. 3/2005-CE : MANU/EXCT/0010/2005 (supra) and confirmed the demand against the assessee-appellant.
v) Hence, these appeals before the Tribunal.
3. With the background of above facts, we heard both the sides represented by the learned counsels, Shri Uday Joshi for the appellant and Shri L. Patra for the Revenue. The subject matter being common in these appeals, these are being decided by this common order.
4. After perusal of the facts of the case and the submissions of both the sides, it appears that the goods deserve classification under Central Excise Tariff sub-heading No. 2106.9019 as Others, which specifically covers Soft Drink Concentrates other than Sharbat, which is one of the sub entries of the description Soft Drink Concentrates. For Soft Drink Concentrates, there are only two sub headings one for Sharbat which is covered by Heading 2106.9011 and second one is Other category which 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 T........