https://www.taxtmi.com/caselaws?id=340907 The Tribunal upheld the classification of Maaza Orange and Maaza Pineapple drinks under Tariff Heading 2202.99 due to the use of imported concentrates and the absence of proof of using fruit pulp or fruit juice in the manufacturing process. The appellant's failure to meet the conditions for exemption led to the imposition of duty, penalty, and interest, ultimately resulting in the dismissal of the appeal. en-us Fri, 24 Mar 2017 00:00:00 +0530 Wed, 03 Jan 2018 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340907 The Tribunal upheld the classification of Maaza Orange and Maaza Pineapple drinks under Tariff Heading 2202.99 due to the use of imported concentrates and the absence of proof of using fruit pulp or fruit juice in the manufacturing process. The appellant's failure to meet the conditions for exemption led to the imposition of duty, penalty, and interest, ultimately resulting in the dismissal of the appeal. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340907