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Pepsico India Holdings Pvt Ltd Versus Commissioner of Central Excise, Mumbai-II

Classification of Slice Mango and Slice Orange - Classification under CH 2202.40 or 2202.99 - exemption under Notification No. 6/2002-CE - Held that:- During the period June 2002 to December 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 Ch .....

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STAT 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, we find that the issue is no more res integra and the impugned order is unsustainable and liable to be set aside. - .....

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d "Slice Orange" claiming the classification under CH 2202.40 eligible for exemption under Notification No. 6/2002-CE. The allegation in the show-cause notice is that the appellant has mis-declared the Chapter Heading of their product with intention to evade payment of duty and the correct classification of the product would be 2202.99 attracting levy of Central Exise duty @16% advalorem without any exemption. The show-cause notice which was issued for the demand of duty with interest .....

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202.40 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 ma .....

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l under sub-Heading 2202.90 of Central Excise Tariff Act. He would submit that the said judgement of the Tribunal is upheld by the Hon'ble Apex Court as reported in 2010 (254) ELT A13 (SC). 4. Learned D.R. on the other hand would submit that an identical product manufactured by one of the competitors namely M/s. Godrej Foods Ltd. was in dispute before the Tribunal and the Tribunal vide final order dated 29.06.2004 held that fruit pulp based drinks would fall under CH 2202.90. He would produc .....

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both sides and perused the records. 6. On perusal of the records, it transpires that during the period June 2002 to December 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 .....

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e the entire judgement. "The Revenue filed this appeal against the order passed by the Commissioner (Appeals) whereby Commissioner (Appeals) held that product Appy Fizz is classifiable under sub-heading No. 22029020 of Central Excise Tariff on the ground that the product is fruit juice based drink. 2. The Revenue challenged the order on the ground that the same is classifiable under sub-heading No. 22021010 of Central Excise Tariff as aerated water. 3. The contention of the Revenue is that .....

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d and Processing Industries, New Delhi the product in question contains 23% of apple juice. As the product in question is juice based drink, therefore, rightly classifiable under sub-heading No. 22029020 of the Tariff. The respondents also relied upon the chemical examiner's report to submit that there are 13.7% by weight are soluble solids in the product. The respondent also relied upon the text to Prevention of Food Adulteration Rules 1955 to submit that fruit beverage or fruit drink must .....

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nade 2202 10 90 Other : 2202 90 Other : 2202 90 10 Soya milk drinks, whether or not sweetened or Flavoured 2202 90 20 Fruit pulp or fruit juice based drinks 2202 90 30 Beverages containing milk 2202 90 90 Other 6. The Revenue relied upon HSN Explanatory Notes of Chapter 22. We find that our tariff is not fully aligned with the HSN Explanatory Notes. In the HSN Explanatory Notices there are two sub-headings under Heading No. 2202 one is "water including mineral waters and aerated waters, con .....

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