TMI Blog2008 (2) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... sident A.K. Srivastava, Member (T) [Order per : Jyoti Balasundaram, Vice President]- The issue for determination in this appeal is classification of following three products viz.Aloe vera Gel, Aloeberry Nectar and Forever Freedom imported by the respondents herein under Bills of Entry dated 16.12.2005 whether under CTH 200980 for Aloe vera Gel and 200990 for other two products or under CTH 2202.90 as contended by the Revenue. The Adjudicating authority has held that the goods were classifiable under CTH 2202.90 solely on the basis of WCO advisory opinion with regard to classification of Aloe vera products which reads as under:- " 2202.90 Aloe vera gel : in the form of a liquid, put up for retail sale in a container of plastic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for consideration before the Tribunal earlier. In the order cited supra, the Tribunal has noted that the constituents of the products are as under:- "(a) Aloe Vera Gel - A vegetable juice Consisting of the Aloe Vera sap/juice (b) Aloe Vera Nectar- a Mixture of fruit and vegetable juices consisting of the Aloe Vera sap/juice. Addition of Apple and Cranberry juices in miniscul quantities (c) Forever Freedom A mixture of Fruit and Vegetable Juices consisting of the Aloe Vera sap/juice. Addition of Orange Juice in miniscul quantities. " The Tribunal has held as under:- "Reading of the notes to Chapter 20.09 21.06 reveal that juices, unfermented not containing spirits obtained generally by processing fresh healthy and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these three entities is not to make any beverage/drink by dilution with water, wine or alcohol in industry or domestic use. It is also not contested that it is consumed in small quantities as such, as imported, by human. The classification Aloe juice therefore has to be upheld under 2009.80 for the unmixed and 2009.90 for the Aloe Juice mixed with cranberry juice and or orange juice when presented for assessment as in this case. (d) The plea of the Ld. Advocate that Aloe Vera is specifically mentioned as vegetable; the crushing of the fleshy leaves of the plant result in the juice is not questioned by the Revenue before us. The term vegetable and vegetable juice will be juice emerging from crushing of a plant part leaf including fle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order is "These goods are made from Aloe Vera Gel/Saps after processing by addition of other substances. Therefore, these goods are preparations of Aloe Vera Gel/Saps", which would indicate that the authority itself is not sure of the product under assessment to be exclusively a "sap". Therefore, the entities here are to be classified relying on para (ii) of the Example of excluded preparation under heading 1302. (f) There is no material to conclude that vitamin in the entity reported as constituents are added and this disqualified them from classification under 20.09 as held by department cannot be upheld. (g) Heading 2106 applies to "Food Preparation". The heading 2009 to juice of vegetables and preparation thereof; "food" is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e earlier order of the Tribunal cited supra, it has been noted that vegetable and vegetable juice will be juice emerging from crushing of a plant part leaf including fleshy leaves of Aloe Vera Plant and Saps by definition are self exudates, without damaging the plant cell, while juices would be result of crushing and tearing activity of the plant cell parts and botanically called as fruits or other edible parts like leaves, roots etc. Therefore, once it has been established that aloe vera juice is vegetable juice, it will be excluded from coverage under CTH 2202. The submission of the I.D.R. that mixtures of two different types of fruit juices or two different types of vegetable juices alone will be examples of fruit or vegetable juices ..... X X X X Extracts X X X X X X X X Extracts X X X X
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