Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (3) TMI 67 - AT - Central ExciseClassification of product Appy Fizz (juice) - Revenue relied upon HSN Explanatory Notes of Chapter 22 & sought classification u/h 22021010 as aerated water - we find that our tariff is not fully aligned with the HSN Explanatory Notes - drinks based on fruit juice are specifically classifiable u/h 22029020 - as per the certificate, the product in question contains 23% of apple juice, therefore, classifiable u/h 22029020 not u/h 22021010 as aerated water
|