TMI Blog2006 (8) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 20 of the Customs Tariff Act. They were issued an assessment order in respect of each bill of entry against which they filed two separate appeals with Commissioner (Appeals) which were rejected by the Commissioner (Appeals) vide his Order in Appeal dated 27-8-2003. The respondents filed further appeal before the Tribunal which were allowed by way of remand vide Tribunal Order No. C.II/335,336/WZB/2004 dated 8-1-2004. The case was taken up for re-adjudication on de novo basis and an Order in Original dated 30-3-2005 was passed by the Dy. Commissioner of Customs (IMP) holding classification of the imported items under heading 2106.90. The respondents again filed an appeal against the aforesaid Order-in-Original before the Commissioner (Appeals) and the Commissioner (Appeals) vide his order dated 29-11-2005 accepted the respondents contention of classification in respect of three items viz. Aloe Vera Gel, Aloe Berry Nectar and Aloe Bits N Peaches, since only these products were mentioned in the Tribunal s remand order, and the Tribunal s order did not cover other two products i.e. Forever Lite Vanilla and Forever Lite Strawberry. It is against this order of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... From the declarations given by the respondents regarding ingredients of the products, it is clear that all the disputed products contains the ingredient viz. Tocopherol. This ingredient is nothing but vitamin E. Similarly, the products also contains Ascorbic Acid, which is nothing but vitamin C. From this it is clear that the products are containing added vitamins and are marketed stating that they maintain general health and well-being. It was submitted that this is clear from the catalogue of the products about which inter alia, states as under: Aloe Vera Gel Know since the beginning of recorded history as one of the most powerful healing plants on earth. Aloe Vera is widely accepted as The Medicine Plant . Now, thanks to Forever Living Products, 100% Stabilized Aloe Vera Gel can become an essential part of YOUR DIET as well! Aloe Vera contains over 200 different components, including 18 Amino Acids, 8 essential Amino Acids, Vitamins and Minerals. Aloe Vera may be Nature s Most Perfect Vegetable juice! Let the legendary power of Aloe Vera change your life from the INSIDE OUT with Forever Living Products 100% Stabilized Aloe Vera Gel! Aloe Berry Nectar To create our Aloe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of citrus fruits) . The juices of this heading my be concentrated (whether or not frozen) or in the form of crystals or powder provided, in the latter case, that they are entirely or almost entirely soluble in water, such products are usually obtained by processes involving either heat (whether or not in a vacuum) or cold (lyophilisation) Certain concentrated juices, can be distinguished from their corresponding non-concentrated juices on the basis of their Brix value (see Subheading Note 3 to this Chapter) Provided they retain their original character, the fruit or vegetable juices of this heading may contain substances of the kinds listed below, whether these result from the manufacturing process or have been added separately. (1) Sugar (2) Other sweetening agents, natural or synthetic, provided that the quantity added does not exceed that necessary for normal sweetening purposes and that the juices otherwise qualify for this heading, in particular as regards the balance of the different constituents [see item (4) below)] (3) Products added to preserve the juice or to prevent fermentation (e.g. Sulphur dioxide, carbon dioxide, enzymes) (4) Standard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r heading 21.06 which reads as under : The heading includes inter alia : (1) Powders for table creams, jellies, ice creams or similar preparations which are not sweetened. (2) . (3) . (4) . (5) . (6) . (7) Non-alcoholic or alcoholic preparations (not based on odoriferous substances) of a kind used in the manufacture of various non-alcoholic or alcoholic beverages. These preparations can be obtained by compounding vegetable extracts of heading 13.02 with lactic acid, tartaric acid, citric acid, phosphoric acid, preserving agents, foaming agents, fruit juices, etc. The preparations contain (in whole or in part) the flavouring ingredients which characterize a particular beverage. As a result, the beverage in question can usually be obtained simply by diluting the preparation with water, wine or alcohol, with or without the addition, for example, of sugar or carbon dioxide gas. Some of these products are specially prepared for domestic use; they are also widely used in industry in order to avoid the unnecessary transport of large quantities of water alcohol, etc. As presented, these preparations are not intended for c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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