{"id":39180,"date":"2005-09-23T00:00:00","date_gmt":"2005-09-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/georges-beverages-india-pvt-ltd-vs-commissioner-of-customs-on-23-september-2005"},"modified":"2018-07-03T08:47:50","modified_gmt":"2018-07-03T03:17:50","slug":"georges-beverages-india-pvt-ltd-vs-commissioner-of-customs-on-23-september-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/georges-beverages-india-pvt-ltd-vs-commissioner-of-customs-on-23-september-2005","title":{"rendered":"Georges Beverages India Pvt. Ltd. vs Commissioner Of Customs on 23 September, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Georges Beverages India Pvt. Ltd. vs Commissioner Of Customs on 23 September, 2005<\/div>\n<div class=\"doc_bench\">Bench: J Balasundaram, Vice-, S T T.V.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Jyoti Balasundaram, Vice-President<\/p>\n<p>1. The above appeal arises out of the order of the Commissioner of Customs (A), Mumbai upholding the adjudication order by which the benefit of Notification No. 11\/97-Cus. claimed by the appellants herein on flavouring extracts (ginger ale) was denied on the ground that the alcoholic content on the imported goods was 63.2% while the Notification excluded compound alcoholic preparation of kind used for the manufacture of beverages of an alcoholic strength by volume exceeding 0.5% volume at 20 Degrees C.\n<\/p>\n<p>2. None appears for the appellants in spite of notice; hence we heard the ld. SDR and perused the records. We see force in the submission of the Revenue that the alcoholic content of the product imported is required to be determined for the purpose of deciding whether the benefit under the Customs Notification is to be extended or not. We do not find force in the submission of the importer that the alcoholic strength of the end-product which is to be manufactured in India is relevant for the purpose of determining the eligibility of the benefit of the Notification. We further note that both the authorities below have clearly dealt with the language of the Notification and found that the expression &#8220;of an alcoholic strength by volume exceeding 0.5%&#8221; follows a comma, thereby meaning that the expression applied to the imported products and not to the beverages yet to be manufactured from the imported product. We, therefore, uphold the impugned order by which the goods have been directed to be assessed under the tariff rate of basic duty of customs without extending the benefit of Notification and reject the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Georges Beverages India Pvt. Ltd. vs Commissioner Of Customs on 23 September, 2005 Bench: J Balasundaram, Vice-, S T T.V. ORDER Jyoti Balasundaram, Vice-President 1. The above appeal arises out of the order of the Commissioner of Customs (A), Mumbai upholding the adjudication order by which the benefit [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-39180","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Georges Beverages India Pvt. 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