https://www.taxtmi.com/caselaws?id=97757 Pulp-based fruit juices were disputed as classifiable under heading 22.02 as non-alcoholic beverages, and the Tribunal noted a prima facie case that, even on that classification, the goods were exempt under Notification No. 2/94 for the relevant period and subject to nil duty thereafter. The refusal to consider exemption was recorded as based on the exemption not being mentioned in the show cause notice. On those prima facie grounds, the Tribunal waived pre-deposit of the duty demand and equal penalty, stayed recovery, and kept the confiscation order in abeyance pending final hearing. en-us Mon, 05 Mar 2001 00:00:00 +0530 Tue, 17 Jan 2012 18:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97757 Pulp-based fruit juices were disputed as classifiable under heading 22.02 as non-alcoholic beverages, and the Tribunal noted a prima facie case that, even on that classification, the goods were exempt under Notification No. 2/94 for the relevant period and subject to nil duty thereafter. The refusal to consider exemption was recorded as based on the exemption not being mentioned in the show cause notice. On those prima facie grounds, the Tribunal waived pre-deposit of the duty demand and equal penalty, stayed recovery, and kept the confiscation order in abeyance pending final hearing. Case-Laws Central Excise Mon, 05 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97757