TMI Blog1998 (3) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal filed by M/s. Maharashtra Agro-Industries Development Corporation Ltd., the issue for our consideration is the classification of the product which had been referred to by the appellants in their C/list as Ready to Serve Beverages (RTS). They had sought classification of the RTS beverages under sub-heading No. 2001.20 of the CETA which covered the following : Preparation of vegetables, frui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with essences to which the citric acid was added. He noted the submissions of the appellants that they accept the classification of RTS beverages as proposed in the show cause notice dated 10-6-1987 and they agreed that the goods in question were correctly classifiable u/s.h. No. 2002.90 of the Tariff. Noting the observation of the adjudicating authority and after referring to the process of manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts VOL Fruit Drink and PINAP in which the fruit juice was diluted with water to produce fruit drink were classifiable under Tariff Heading No. 22.02 of CETA, 1985 as a beverage. 4. We have carefully considered the matter. The appellants themselves had referred to their product as RTS beverages in the C/List. The RTS beverages were not normal fruit juices but were manufactured out of fruit ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-original is different than that of the product Maaza . The classification of the product PINAP Mango had come before the Tribunal in the case of Krishna District Milk Producers Union v. CCE (supra) and the Tribunal had observed by the majority decision that fruit drink Maaza was based on mango pulp. It was observed that Maaza could not be treated as fruit juice. The matter had been remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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