issue involved is regarding the classification of the product-RASAM PASTE (TOMATO RASAM AND PEPPER RASAM). The lower adjudicating authority classified it as Mixed condiments ... adding requiring quantity of boiling water to a teaspoon of the paste, Tomato Rasam/Pepper Rasam is ready and could be used as Soup
contended, has held that clearance of goods (fruit juice concentrate or tomato paste) in barrels or drums does not amount to sale of goods ... also very similar, fruit juice concentrate in both the cases, tomato paste also being a commodity in the later case. Quantities differed. The quantity sold
manufacturers of Tomato Ketchup was classifiable under sub-heading 2001.10. He stated that sub-heading 2001.10 covers fruit juice concentrate/pulp tomato paste ... Excise (supra) the Tribunal has held that fruit juice concentrate/pulp/tomato paste cleared in barrels or drums would be classifiable under sub-heading
Headings 20.07 and 20.08 do not apply to fruit
jellies, fruit pastes, sugar-coated almonds or the
like in the form of sugar confectionary (heading ... processes other than
those referred to in Note 1 (a).
4. Tomato juice the dry weight content of which is 7%
or more
Sulphur Mills Limited vs Dharmaj Crop Guard Limited & Anr. on 2 August, 2021
Author
Betts India Ltd. vs Commissioner Of Customs, Goa on 29 October, 2001
Equivalent citations: 2002
Krishna District Milk Producers Union vs Collector Of C. Excise on 25 March, 1994
Equivalent
Discussion On The Finance Bill, 2002 Moved By Shri Yashwant Sinha On 26 Th April
Swastik Udyog vs Collector Of Central Excise on 30 November, 1999
Equivalent citations: 2000(67
jams, fruit jelly, marmalades, fruit or nut, puree, and fruit and nut paste, fruit juices and vegetable juices whether or not containing added sugar ... Juice of any other single citrus fruit
2009.40 Pineapple juice
2009.50 Tomato juice
2009.60 Grape juice (including grape must)
2009.70 Apple juice
2009.80 Juice
