SUPREME COURT OF INDIA

Before:-S.P. Bharucha and N. Santosh Hegde, JJ.

Civil Appeal No. 4922 of 1997. D/d. 5.8.1999.

Katrala Products Ltd. - Petitioner

Versus

Collector of Central Excise, Meerut - Respondent

Central Excise Tariff Act, 1985 Sub-heading 2201.90

Case Referred :-

Hamdard (Wakf) Laboratories v. Collector of Central Excise, Meerut, 1999 (113) E.L.T. 20 (S.C.), Civil Appeal No. 7766 of 1995. D/d. 4.8.1999.

JUDGMENT

In this case, the appellant makes a synthetic squash or concentrate which can be consumed as a table drink after dilution with water. Even so, it has not been classified as a beverage, reliance has been placed upon an explanatory note in the tariff. We find that the matter is squarely covered by the judgment we delivered yesterday, i.e., 4th August, 1999 in Hamdard (Wakf) Laboratories v. Collector of Central Excise, Meerut [1999 (113) E.L.T. 20 (S.C.)] (Civil Appeal No. 7766 of 1995). Following that, the appeal is allowed and the order under appeal is set aside.

2. All consequential relief shall follow.

3. No order as to costs.

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