2015 (5) TMI 286

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....,JJ. For the Appellants : Shri V S Nankani, Shri J H Motwani, & Shri Nehal Parekh, Advs For the Respondent : Shri V K Agarwal Additional Commissioner, (AR) ORDER Per: P S Pruthi: ROM application is filed against Tribunal Order No. A/650/14/EB/C-II dt. 27/08/2014 holding the classification of the appellant's product MMNF under Tariff Sub-item 22021020. 2. The contentions in the ROM appli....

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....total soluble solids being not less than 10% actually refers to the total soluble solids and not the solid content of juice which is 6%. (ii) The Tribunal judgment in the case of Commissioner of C.Ex., Bhopal Vs. Parle Agro Pvt5. Ltd. 2008 (226) E.L.T. 194 (Tri.-Del.) being settled law was not followed. (iii) The definition of the term 'lemonade' provide under Encyclopedia Britannica and....

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....bers 21 st Century Dictionary. The Ld. A.R. also placed on record a Supreme Court decision in the case of M/s. Tradelines Vs. State of Kerala dt. 19.1.2015 in which the Hon'ble Apex Court consented to withdrawn of SLP against decision of Kerala High Court dt. 17.11.2014 which held that the product in question is a aerated soft drink consisting of fruit juice and the content of the fruit juice ....

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....t percentage of apple juice i.e. 23%. 7. The third issue raised by the appellant is the reliance placed by Tribunal on the description of the term 'lemonade' in the Encyclopedia and on the advertisement material. We find that decision of the Tribunal is not based on these two aspects alone. The decision of the Tribunal is based on the totality of various factors including, most importantl....