TMI Blog2015 (10) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 - MR. A.K. SIKRI And MR. ROHINTON FALI NARIMAN, JJ For the Petitioner : Mr. A.K. Panda, Sr. Adv., Mr. Rupesh Kumar, Adv., Ms. Binu Tamta, Adv., Mr. Pranay Ranjan, Adv., Mr. Pratik, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. Ajay Aggarwal, Adv., Ms. Mallika Joshi, Adv., Mr. Ruchika, Adv. And Mr. Rajan Narain,Adv. ORDER The Revenue is before us in appeal. This Court, by an order dated 22nd March, 2006, remanded this very matter in the following terms: The issue relates to the classification of the beverages manufactured by the appellant known as Apple Tree Top, Mango Tree Top, Guava Tree Top and Orange Tree Top. According to the appellant the manufactured item fall within Tariff Heading 20.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w. All issues raised before us in these appeals are left open for decision by the Tribunal. The appeals are disposed of but without any order as to costs. Post remand, the Tribunal set out the two competing entries viz. 20.01 read with 2001.10 and 22.02 read with 2202.90. The said entries read as under: 20.01. Preparations of vegetables, fruits, nuts or other parts of plants, including jams, fruit jellies, marmalades, fruit for nut puree and fruit or nut pastes, fruit juices and vegetables juices, whether or not containing added sugar or other sweetening matter. 2001.10. Put up in unit containers and ordinarily intended for sale. 22.02. Natural or artificial mineral and aerated waters, containing added sugar or other sweete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the fruit juice beverages as no such distinction has been spelt out in both these headings. There is no criterion available in the Tariff to distinguish the products on the basis of their concentration. Thus, a diluted fruit juice never cease to be a fruit juice beverage and would, for all practical purposes, continue to remain as preparation of fruit. It was thus held that the products in question manufactured by the appellant are fruit preparation within the meaning of Tariff Heading 20.01. We have not been shown anything by the learned counsel for the Revenue to arrive at the conclusion that what has been stated above is erroneous. As a result, we approve the reasoning of the Tribunal and dismiss these appeals. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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