TMI Blog2015 (12) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... is undisputed that the appellant's products are fruit juice based drinks and it is also seen from the records that the Revenue authorities did not draw any samples as to ascertain the ingredients of the said products. We find that the learned Counsel was correct in relying upon the judgement of this Bench in the case of Parle Agro Pvt. Ltd. (2008 (3) TMI 67 - CESTAT NEW DELHI) - Bench was seized with the issue of classification of the product which is juice based drinks. The entry which has been considered by the Tribunal was the same entry having the same description as is being disputed in the case in hand. Since the judgement of the Tribunal was contested in civil appeal by the Revenue before the Apex Court and the same was dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our attention to the competing entries. It is his submission that the product manufactured by the appellant would fall under CH 2202.40 as the product is fruit pulp or fruit juice based drinks'. He would also draw our attention to the CBEC Circular No. 309/25/97-CX., dated 31.3.1997 to make a statement that fruit juice shall include fruit pulp but not covered fruit juice based drinks and fruit juice are concentrate is also a drink, based on juice will be covered under CH 2202.91 or 2202.99 as the case may be and not definitely 2202.99 as claimed by the Revenue. It is his submission that the fruit juice based drinks manufactured by the appellant is definitely having a brand name hence it will not fall under 2202.91 and as it is fruit ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 2002 appellant cleared the products Slice Mango and Slice Orange by classifying the same under 2202.90 claiming exemption from payment of duty under Notification No. 6/2002-CE dated 01.03.2002. The entry of Tariff at CH. 2202.90 reads as fruit pulp or fruit juice based drinks while the Heading under Chapter 2202.99 (the classification as claimed by the Revenue) is a residual entry which shows the description as Other . It is undisputed that the appellant's products are fruit juice based drinks and it is also seen from the records that the Revenue authorities did not draw any samples as to ascertain the ingredients of the said products. We find that the learned Counsel was correct in relying upon the judgement of this Bench in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the text to Prevention of Food Adulteration Rules 1955 to submit that fruit beverage or fruit drink must contain total soluble solids not less than 10%. 5. For ready reference relevant sub-heading is reproduced below :- 2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non alcoholic beverages, not including fruit or vegetable juices of Heading 2009. 2202 10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : 2202 10 10 Aerated waters 9902 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries, New Delhi rather they are relying it in the ground of appeal, and as per the certificate, the product in question contains 23% of apple juice, therefore, we find no infirmity in the impugned order. The appeal is dismissed. 6.1 It can be seen from the above reproduced judgement that this Bench was seized with the issue of classification of the product which is juice based drinks. The entry which has been considered by the Tribunal was the same entry having the same description as is being disputed in the case in hand. Since the judgement of the Tribunal was contested in civil appeal by the Revenue before the Apex Court and the same was dismissed, we find that the issue is no more res integra and the impugned order is unsust ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
