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2014 (9) TMI 659 - AT - Central ExciseClassification of Minute Maid Nimbu Fresh under Chapter sub-heading 2202 9020 or under sub-heading 22021020 - Exemption under Notification No. 3/2006 C.E. dt. 01.03.2006 - whether it should be under Sub-heading 22021020 as Lemonade or under sub-heading 22029020 as Fruit Pulp or fruit juice based drinks - appellant describe the MMNF as a drink which is close to house made Nimbu Pani and further relates that “minute Maid Nimbu Fresh offers 'Ghar Ki Yaadon Ka Ras' (memories of home-made lemonade) in every sip” - Held that:- product described in the Prevention of Food Adulteration Rules 1955, is Lime and not lemon. The two words are described differently in Chamber's 21st Century Dictionary. However, even ignoring this point we note that the requirement of Prevention of Food Adulteration Rules 1955 is that the total soluble solid should not be less than 10%. Whereas the appellants technical note describes above states that the solid content of the juice is measure in terms of brix and the lemon juice brix is at 6 degree i.e. 6%. We have also seen the labels on the bottles of the MMNF which also indicate the brix content as 5.7%. Under these Rules too, the appellant's product does not meet the criteria of fruit juice base drink since it does not have the required brix content. The lemon juice concentrate in the MMNF is only 1%. Which falls below the limit of 5% specified in PFA Rules. The MMNF thus squarely falls under CTH 22021020. duty is payable accordingly with interest. However imposition of penalty is set aside. - Decided partly in favour of assessee.
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