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Godrej Foods Ltd. vs Commissioner Of Central Excise on 19 July, 2006 cites

Mehsana District Cooperative Milk ... vs C.C.E. on 3 February, 2004

8. He also relies upon the decision of this Tribunal in Krishna District Milk Producers Union v. CCE, to drive home a point that the product in question is a beverage which is clearly distinguishable from fruit juice. In the said decision, this Tribunal held that the product was not a mere fruit juice but more than that. He submitted that by the addition of water and other items, the original concentrated juice gets diluted giving the characteristics of a beverages. The Tribunal in this case held that ready to serve drink put up in a unit bottles and prepared by dilution and various fruit juices like orange, mango, pineapple and guava would fall under Heading 22.02.
Customs, Excise and Gold Tribunal - Delhi Cites 3 - Cited by 4 - Full Document
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