2001 (3) TMI 589

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.... Appellant. Shri Karnail Singh, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - In the impugned order, the Commissioner has held the pulp-based fruit juices manufactured by the appellant to be classifiable under heading 22.02 of the Tariff as non-alcoholic beverages, and confirmed the consequent demand for duty for the period from May, 1994 to January, 1996. 2. &ems....