concentrated fruit juices nor syrups flavoured with fruit juices. In this context, he referred to the definition of the terms fruit juice, beverages, squash ... contention is that squashes are not syrups flavoured with fruit juices for all fruit squashes must contain, in accordance with law, a minimum
fruits in syrups like fruit cocktail peeches, guavas, red cherries, pineapple, shies, pineapple tit-bits, mango, shies, grapes, apples, figs, litches, etc. (ii) fruit squashes ... pineapple litches etc. The Tribunal had held that the squashes and cordials were not fruit juice as such but preparations thereof. The products in question
vegetables, fruit, nuts or other parts of plants including james, fruit jellies, marmalade, fruit or nut puree and fruit or nut paste, fruit juices ... consist of consist of concentracted fruit juice or syrup flavoured with fruit juice. The Tribunal has held that fruit squashes and cordials are preparations
Tribunal), the products were canned fruits in syrup and fruit squashes. In the case of Park Exports Pvt. Ltd. v. Collector of Central Excise ... purview of clause 3(d)(v) of the Fruit Product Order, 1955 which covered squashes, crushes, cordials, barley water, barrelled juice and ready to serve
Himalyan Vegi Fruits Ltd. vs Commissioner Of C. Ex. on 7 April, 2004
Equivalent citations: 2005(179)ELT477(TRI-DEL)
ORDER
V.K. Agrawal, Member ... Shri Sandeep Singh, learned Advocate, submitted that the Appellants manufacture Squash, Juices, Fruit Drinks, Tinned Fruits, Jams, etc.; that sugar which
vegetables, fruit, nuts or other parts of plants, including jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, fruit juices ... which are other than fruit juice beverages. We are unable to find a distinction between fruit juice and the fruit juice beverages as no such
