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1. Since the issue involved is common in these cases, they are clubbed together and are being disposed of by this common order.

2. The dispute relates to classification of the fruit drink viz. Orange, Mango, Pineapple and Guava with the brand name of 'VOL fruit and PINAP' in Appeal Nos. 4678/91-D and 5155/91-D and 'MAAZA MANGO' - A Mango Pulp based drink - in the remaining appeals. The point to be considered in these appeals is whether these products are to be classified under Heading 2001.10 of Central Excise Tariff Act, 1985 as claimed by the appellants or to be classified under Heading 2202.90 of Central Excise Tariff, as held by the Department. The relevant tariff Headings 20.01 and 22.02 are reproduced as under -

6. On merits, he submitted that Chapter 20 refers to preparation of fruit and fruit juice whereas Chapter 22 concerned with Beverages and in the absence of the definition of either fruit juice or beverages in the tariff the dictionary meaning has to be looked into. Accordingly, beverage is a broader term compared to juice and in the instant case, it is not a mere fruit juice but more than that since water is being added to the syrup and the mango pulp or original juice as the case may be, gets diluted giving it the characteristics of Beverage and accordingly, department was justified in classifying the items in question as other non-alcoholic beverages under Heading 22.02 of the CET. He said that Explanatory Notes to the HSN with reference to Chapter 20 as given in page 154 of the HSN is helpful to decide the issue and he referred to the relevant explanation which is as follows :-

22. Learned Judicial Member of the original Bench which heard these matters had rejected the appeals whereas the Hon'ble Vice-President, Technical Member on the original Bench had directed that the matters be remanded in view of the observations and findings made by him in the course of his order.
23. Question involved is whether fruit drinks, namely, orange, mango, pineapple and Guava with the brand name of 'VOL fruit and PINAP' and 'MAAZA MANGO' - a mango based drink - are to be classified under Heading 20.01, as claimed by the assessees/manufacturers or Tariff Heading 22.02, as claimed by the Revenue. Process of manufacture of MAAZA which is a mango pulp based drink, is described as consisting of 'Maaza Mango Pulp with a raw syrup citric acid, essence and water during the various stages of manufacture'. It is also reported that on an average 2400 litres of Maaza contains 363 Kgs. to 365 Kgs. of mango pulp which comes to about 15%. Process of manufacture of the other fruit drinks i.e. orange, mango, pineapple and Guava by the brand name of VOL fruit and Pinap as described in the order-in-original and not controverted by the concerned appellant, namely, M/s. Krishna Distt. Milk Producers Union is as follows as set out in para 4 of the order-in-original dated 16-11-1990 passed by the Assistant Collector of Central Excise, Vijayawada :-

It is apparent from the process of manufacture undertaken by the appellants herein in so far as Maaza is concerned that fruit drink 'Maaza' is based on Mango pulp. It may not be called a mango juice in view of the distinction in process of its manufacture from that stated in HSN Explanatory Notes extracted above. Assuming that process employed is immaterial to the product being named as 'fruit juice', then questions raised by the Hon'ble Vice Presi dent in his orders assume importance. It is necessary to know the dryweight fruit contents in original/natural mango juice. Further, what are included in Tariff Heading 20.01 are, inter alia, (i) preparations of fruit and (ii) fruit juices. The process of manufacture of Maaza, as set out above, in my view makes 'Maaza' a preparation of mango fruit based on mango pulp although it is at the same time a non-alcoholic beverage. Preparation of fruit is clearly covered under Tariff Heading 20.01. Non-alcoholic beverage excluding fruit juice is covered by Tariff Heading 22.02. Nevertheless, Maaza cannot be treated, as mentioned above, a fruit juice. It would, therefore, appear to fall under both Tariff Headings 20.01 and 22.02. Classification of Maaza in my opinion has not been approached from the aforesaid angle and has not been pressed by either side from the aforesaid angle at all. Both sides i.e. the assessees and the Revenue are pressing for classification of Maaza from the angle of addition or non-addition of water to the mango pulp whether it is more or less to reconstitute it into a natural juice or not. Mango pulp has not been shown to be commercially known as "concentrated mango juice". Question of addition of water in such quantities so as to reconstitute a concentrated juice into a natural juice arises only when the original product to which water is added is known as "concentrated juice". These are questions of fact which need to be looked into by the original authority to give a categorical finding whether 'fruit drink' Maaza is a fruit preparation apart from a fruit juice. I am, therefore, of the view that classification of 'Maaza' requires to be re-adjudicated in the light of the foregoing observations and the relevant matters require to be remanded to the original authority.