dealer engaged in fruit juice based drink known as
‘Appy Fizz’ which has obtained certificate of
registration under Kerala Value Added ... appellant for Assessment Year 200915
proposing classification of ‘Appy Fizz’ under
Section 6(1)(a) of the Act, 2003 as “aerated
branded soft drink
various items, the revision
petitioner is engaged in the trading of Appy Fizz. Treating the
product as fruit juice, an item falling under entry ... only question that arises for consideration is
whether the product Appy Fizz is a fruit juice, a commodity under
entry 71(2) of the list
Fruit Juice based drink
products known as "Appy", "Frooti", "Appy Fizz" etc, is also
registered as such under ... pertains to the classification to be accorded to the
drink "Appy Fizz" that is marketed by the petitioner. The
petitioner has preferred
registered proprietor of the
trade mark/ trade dress/packaging of APPY FIZZ ? OPP
(ii) Whether defendant's use of packaging FRESH FIZZY
amounts ... mark/trade dress/packaging of APPY FIZ ? OPP
(iii) Whether the plaintiff is the copyright owner of APPY
FIZZ packaging ? OPP
(iv) Whether Defendant
reported in 2008 (226) ELT 194 (Tri.Del.) classified Appy Fizz as fruit juice based drink under Tariff Item 22029020, that similar product manufactured ... Tribunal in the case of Parle Agro Pvt. Ltd. (supra) classifying Appy Fizz under Chapter Heading 22029020 which decision was maintained by Supreme Court
that as per the law laid down by
Supreme Court, the Appy Fizz shall fall under the category of fruit
pulp and fruit juice based ... Board, Ajmer dated 22.06.2018 to
submit that the GST payable Appy, Frooti and Appy Fizz is only as
Fruit juice based drink.
Issue notice
semi burnt clothes an ashes, Ex.Pw18/B, of empty
appy fizz bottle Ex.Pw18/C, of blood stained earth ... matchbox as Ex.P4 and bottle of appy fizz as Ex.P5.
8.19 Pw19 ASI Tejpal is photographer and he had reached
which was found
under the front left seat and other of Appy Fizz. HC Manoj
took the photographs on his direction. They remained ... seat one empty water bottle of
Kinley and one bottle of Appy Fizz were found. 4 chance
prints were lifted from empty bottle of Kinley
passed by the Commissioner (Appeals) whereby Commissioner (Appeals) held that product Appy Fizz is classifiable under sub heading No. 22029020 of Central Excise Tariff
that the issue
involved therein was regarding classification of the product
APPY FIZZ, in that matter the Revenue wanted to classify it
under Tariff Item ... reason that the Apex Court
held in that matter that APPY FIZZ containing more than
10% fruit juice (mainly 12.7%) was a fruit juice based
