Amin Merchant vs Chairman Cen.Board Of Exc.& Rev.. on 22 July, 2016
10. He also places reliance on a judgment of the High Court of
Delhi in Seagram Manufacturing Ltd. Vs. Commissioner of Customs,
New Delhi, reported in 2003 (154) ELT 610 (Tri.Del.), which is
affirmed by this Court reported in 2004 (163) ELT A 205 (SC)
wherein this Court, confirming the views of the Tribunal regarding
classification, held that ‘goods’ falling under sub-heading 2208.10
are not intended for immediate consumption and are not ‘alcoholic
beverages and are classifiable under sub-heading 2208.10 of Customs
Tariff’.