https://www.taxtmi.com/caselaws?id=119872 Reconstituted fruit juice manufactured from fruit concentrates was treated as falling within the HSN explanatory notes for reconstituted juice, and the record showed compliance with the prescribed brix standards. As no evidence indicated that the added water exceeded the level found in natural juice, the tariff position and the relevant exemption notifications supported the assessee's claim that the goods were not liable to duty under the department's classification, or were otherwise exempt. On that basis, CESTAT found a strong prima facie case for interim relief and waived pre-deposit of the duty and penalty while staying recovery pending the appeal. en-us Wed, 30 Aug 2006 00:00:00 +0530 Fri, 13 Jul 2012 17:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119872 Reconstituted fruit juice manufactured from fruit concentrates was treated as falling within the HSN explanatory notes for reconstituted juice, and the record showed compliance with the prescribed brix standards. As no evidence indicated that the added water exceeded the level found in natural juice, the tariff position and the relevant exemption notifications supported the assessee's claim that the goods were not liable to duty under the department's classification, or were otherwise exempt. On that basis, CESTAT found a strong prima facie case for interim relief and waived pre-deposit of the duty and penalty while staying recovery pending the appeal. Case-Laws Central Excise Wed, 30 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119872