product in question is admittedly neither the fruit juice nor fruit quash or fruit energy or fruit drink. To deal with the said submission ... twenty five percentum of fruit juice in its composition, shall not be describing as fruit syrup, fruit juice, fruit squash or fruit cordial or crush
product in question is admittedly neither the fruit juice nor fruit quash or fruit energy or fruit drink. To deal with the said submission ... twenty five percentum of fruit juice in its composition, shall not be describing as fruit syrup, fruit juice, fruit squash or fruit cordial or crush
vegetables, fruits, nuts or other parts of plants, including jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, fruit juices ... covering, all processed and preserved vegetables, vegetable mushrooms and fruits, including fruit jams, jellies, fruit squash, paste, fruit drinks, fruit juices and achar (whether
Classification of Milk Shake Mixes.
(ii) Classification of flavoured syrups/fruit syrups/Squashes.
(iii) Goods sold without brand name - Eligibility to claim benefit of exemption ... classifiable under Chapter Heading 0404 and on classification of flavoured syrups/fruit syrups/squashes, the impugned order has been sustained; for remaining issues
Appeals), Chandigarh)
CCE, Chandigarh Appellants
Vs.
M/s.Himalyan Vegi Fruit Ltd. Respondent
Appearance:
Appellant: Shri Y.P.Sharma, Authorised Representative
Respondent: None ... allowed.
2. The Respondent was engaged in the manufacture of Squash, Juices, Fruit drinks, Tinned fruits, Jams, etc. The issue involved in this case
Ltd1., was engaged in manufacture and
clearances of dry fruits Sharbat/drinks, syrups and squashes and
was paying duty under Section 4 of the Central
manufacture'.
8. ..........
SH 2008 covers entry as below:-
2008 FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS,
OTHERWISE PREPARED OR PRESERVED, WHETHER ... Other kg. 6%
2008 20 00 --- Pineapples kg. 6%
2008 30 --- Citrus fruit:
2008 30 10 --- Orange kg. 6%
2008 30 90 --- Other
Chapter 20: Preparations of Vegetables, Fruits, Nuts, etc.
Tariff Item Description of goods Unit Rate of
Duty
2008 -Fruit, nuts and other edible parts ... Other...............................................................................kg 16%
2008 20 00 -Pineapples..................................................................... kg 16%
2008 30 -Citurs fruit:
2008 30 10 -Orange............................................................................kg 16%
2008 30 90 -Other
