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2015 (12) TMI 1354 - AT - Central ExciseClassification of Slice Mango and Slice Orange - Classification under CH 2202.40 or 2202.99 - exemption under Notification No. 6/2002-CE - Held that:- During the period June 2002 to December 2002 appellant cleared the products "Slice Mango" and "Slice Orange" by classifying the same under 2202.90 claiming exemption from payment of duty under Notification No. 6/2002-CE dated 01.03.2002. The entry of Tariff at CH. 2202.90 reads as "fruit pulp or fruit juice based drinks" while the Heading under Chapter 2202.99 (the classification as claimed by the Revenue) is a residual entry which shows the description as "Other". It is undisputed that the appellant's products are fruit juice based drinks and it is also seen from the records that the Revenue authorities did not draw any samples as to ascertain the ingredients of the said products. We find that the learned Counsel was correct in relying upon the judgement of this Bench in the case of Parle Agro Pvt. Ltd. (2008 (3) TMI 67 - CESTAT NEW DELHI) - Bench was seized with the issue of classification of the product which is juice based drinks. The entry which has been considered by the Tribunal was the same entry having the same description as is being disputed in the case in hand. Since the judgement of the Tribunal was contested in civil appeal by the Revenue before the Apex Court and the same was dismissed, we find that the issue is no more res integra and the impugned order is unsustainable and liable to be set aside. - Decided in favour of assessee.
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