Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Hindustan Coca-Cola Beverages Pvt Ltd Versus Commissioner of Central Excise, Thane-I

2015 (5) TMI 286 - CESTAT MUMBAI

Rectification of mistake - Held that:- It is a matter of interpretation as to the meaning of the words 'juice concentrate', lime etc. On the contention that the PFA criteria was not under consideration in the Order-in-Original, we find that the Tribunal has discussed the matter with reference to a technical note produced by them during the course of arguments. There appears to be no mistake apparent on record. - Tribunal order did considered the judgment of Parle Agro Pvt. Ltd. (2008 (3) TMI 67 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed by the description of the contents given on the packaging of the product. In this case, the description on the product did use the word 'Lemonade'. Similarly when there is doubt as to the classification of a common product reference to a standard encyclopedia such as Britannica may be made for guidance and to remove doubts. - Rectification denied. - Application No. E/ROM-97847/2014-Mum, Appeal No. E/1465/2011-Mum - Misc. Order No. M/1011/2015-WZB/EB - Dated:- 2-3-2015 - Anil Choudhary, Member .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

es with the provisions of PFA Rules/FSSA Regulations. According to Ld. Counsel, whether MMNF complies with the PFA was not in dispute in the adjudication. They placed on record a test report dt. 15.12.2010 indicating that the total brix is more than the minimum requirement as per PFA Rules. The Lemon juice concentrate of 1% after reconstitution with water equals to 5.7% of lemon juice content. Therefore there is mistake apparent from record in para 11.1 of the Tribunal order in which it is held .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing settled law was not followed. (iii) The definition of the term 'lemonade' provide under Encyclopedia Britannica and/or advertisement displayed by the applicant cannot be relied upon to decide classification. He relied on Vicco Laboratories Vs. Commissioner of Central Excise, Goa & Thane 2007 (218) E.L.T. 129 (Tri. - Mumbai) and Metropol India Pvt. Ltd. Vs. Commissioner 2003 (151) ELT 460 (Tribunal). 3. The Ld. AR appearing on behalf of Revenue stated that there is no mistake appa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

preme Court decision in the case of M/s. Tradelines Vs. State of Kerala dt. 19.1.2015 in which the Hon'ble Apex Court consented to withdrawn of SLP against decision of Kerala High Court dt. 17.11.2014 which held that the product in question is a aerated soft drink consisting of fruit juice and the content of the fruit juice is only 12.7%. 4. We have considered all the submissions. 5. As regards the first point raised by the appellant, we find that it is a matter of interpretation as to the m .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version