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COMMISSIONER OF CENTRAL EXCISE Versus M/s. GODREJ HERSHEY LTD.

2015 (10) TMI 1046 - SUPREME COURT

Classification of the beverages manufactured by the appellant known as Apple Tree Top, Mango Tree Top, Guava Tree Top and Orange Tree Top - Held that:- there is no distinction between fruit juice and the fruit juice beverages - 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. - Decid .....

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2nd 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 20.01 of the Central Excise Tariff Act, as it was a preparation of fruit. According to the respondent authorities, on the other hand, the appropriate Tariff heading was 22.02 which covers, inte .....

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the reasoning of the Tribunal as well as the record of the proceedings and it appears to that the stand taken by the appellant is correct. The Tribunal's finding that the product in question was not a fruit juice was not necessary to be decided as, according to the appellant, that had never been their claim. What was clearly in dispute between the parties was the question whether the products manufactured by the appellant were fruit preparations within the meaning of Tariff Heading 20.01. I .....

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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 a .....

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