1997 (8) TMI 303

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.... Shri S. Arulsamy, JDR, for the Respondents. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to the classification of goods which are described as REFRESH. The learned Chartered Accountant fairly concedes that the issue stands covered against the assessee by the ratio of the decision of this tribunal. In the case of the very same party vide our Order No. 1100/9....

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....or the addition to a concentrated juice of a greater quantity of water than is necessary to reconstitute the original natural juice, results in diluted products which have the character of beverages of Heading 2202. Fruit or vegetable juices containing a greater quantity of carbon dioxide than is normally present in juices treated with that product ( aerated fruit juices), also lemonades and aerat....

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....x., the three judges bench of the Hon'ble Supreme Court has held that the demand could be raised for the past period of 6 months also. In our order cited supra at para 6 we have taken the following view :- "Therefore, following our earlier decision and for reasons stated therein, we hold that the above operations are classifiable under 2202.90 and there are merits in the appeals in this regard.....