https://www.taxtmi.com/caselaws?id=1536 Reconstituted fruit juice made by adding water to juice concentrate was held classifiable under Chapter 20.01, because the HSN note treats such products as fruit juice where dilution does not exceed the normal composition of similar non-concentrated juice and the product retains its character. The contrary classification under Chapter 22.02 was rejected. On limitation, the extended period could not be invoked because suppression was not proved on the facts. As the duty demand failed and was time-barred, the penalty also could not survive and was set aside. en-us Wed, 25 Apr 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1536 Reconstituted fruit juice made by adding water to juice concentrate was held classifiable under Chapter 20.01, because the HSN note treats such products as fruit juice where dilution does not exceed the normal composition of similar non-concentrated juice and the product retains its character. The contrary classification under Chapter 22.02 was rejected. On limitation, the extended period could not be invoked because suppression was not proved on the facts. As the duty demand failed and was time-barred, the penalty also could not survive and was set aside. Case-Laws Central Excise Wed, 25 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1536