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2017 (3) TMI 1410 - CESTAT CHENNAIBenefit of N/N. 3/2001 and 6/2002 - Maaza Orange drink - Maaza Pineapple drink - assessee had claimed the exemption of the drinks under N/N. 3/2001 and 6/2002 claiming that they have been manufacturing the same out of fruit juice and fruit concentrate - Revenue Authority was of the view that although Orange fruit juice or Pineapple fruit juice were added to make aforesaid drinks the imported Authentic Aseptic Orange juice concentrate and Authentic Aseptic Pine Apple Concentrate were used in the manufacture of Maaza Orange Drink and Maaza Pine Apple drink - Held that: - The import of an authentic aseptic pineapple concentrate and orange concentrate was not disclosed to the department. The use of the above ingredients in the manufacture of the drinks was not controverted in the adjudication. Nor that was controverted before Tribunal. Appellant established that without need of the above concentrates, no one shall import. Therefore that fact alone is enough to hold that concentrates were indispensable for use in manufacture of drink by the appellant - The appellant failed to show purchase of fruit pulp or fruit juice to use the same in the manufacture of drinks. There was no fruit pulp or fruit juice used in the manufacture of drinks in absence of any purchase record produced before any of the Authority to prove purchase of fruit pulp or fruit juice was made by appellant for that purpose. Accordingly, the appellant is disentitled to the benefit of the exemption notification having subscribed its goods to Tariff Heading 2202.99 - The test for determining classification of the goods under Tariff Heading 2202.40 is that the basis of the drink ought to be fruit pulp or fruit juice. The appellant having used the concentrate imported to manufacture its drinks and was deliberately classifying the same under a wrong entry, failed to meet the condition of the notification. Appeal dismissed - decided against appellant-assessee.
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