https://www.taxtmi.com/caselaws?id=97757 The Appellate Tribunal CEGAT ruled in favor of the appellant, classifying pulp-based fruit juices as non-alcoholic beverages under heading 22.02 of the Tariff. The Commissioner's duty demand from May 1994 to January 1996 was challenged, with the appellant citing Notification 2/94 for exemption until February 1996. The Tribunal waived the demanded duty and penalty, stayed recovery, postponed confiscation of plant and machinery, and listed the appeal with others for final hearing due to common issues. 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 The Appellate Tribunal CEGAT ruled in favor of the appellant, classifying pulp-based fruit juices as non-alcoholic beverages under heading 22.02 of the Tariff. The Commissioner's duty demand from May 1994 to January 1996 was challenged, with the appellant citing Notification 2/94 for exemption until February 1996. The Tribunal waived the demanded duty and penalty, stayed recovery, postponed confiscation of plant and machinery, and listed the appeal with others for final hearing due to common issues. Case-Laws Central Excise Mon, 05 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97757