https://www.taxtmi.com/caselaws?id=270050 The Tribunal upheld the appellant's classification of "Slice Mango" and "Slice Orange" under CH 2202.90 for exemption, dismissing the Revenue's argument for classification under CH 2202.99 for duty levy. Relying on product contents, legal interpretations, and precedents, the Tribunal found the products to be fruit juice based drinks, consistent with supporting certificates. The decision emphasized the significance of product composition and documentation in determining classification under the Central Excise Tariff, settling the dispute in favor of the appellant and allowing the appeal with consequential relief. en-us Wed, 04 Nov 2015 00:00:00 +0530 Mon, 28 Dec 2015 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270050 The Tribunal upheld the appellant's classification of "Slice Mango" and "Slice Orange" under CH 2202.90 for exemption, dismissing the Revenue's argument for classification under CH 2202.99 for duty levy. Relying on product contents, legal interpretations, and precedents, the Tribunal found the products to be fruit juice based drinks, consistent with supporting certificates. The decision emphasized the significance of product composition and documentation in determining classification under the Central Excise Tariff, settling the dispute in favor of the appellant and allowing the appeal with consequential relief. Case-Laws Central Excise Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270050