2015 (10) TMI 1046

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....v., Mr. Rupesh Kumar, Adv., Ms. Binu Tamta, Adv., Mr. Pranay Ranjan, Adv., Mr. Pratik, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. Ajay Aggarwal, Adv., Ms. Mallika Joshi, Adv., Mr. Ruchika, Adv. And Mr. Rajan Narain,Adv. ORDER The Revenue is before us in appeal. This Court, by an order dated 22nd March, 2006, remanded this very matter in the following terms: "The....

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....ase was that this has already been held by the Revenue itself by an order of the Assistant Collector, dated 29.12.1988. We have scrutinized the reasoning of the Tribunal as well as the record of the proceedings and it appears to that the stand taken by the appellant is correct. The Tribunal's finding that the product in question was not a fruit juice was not necessary to be decided as....

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....d 22.02 read with 2202.90. The said entries read as under: "20.01. Preparations of vegetables, fruits, nuts or other parts of plants, including jams, fruit jellies, marmalades, fruit for nut puree and fruit or nut pastes, fruit juices and vegetables juices, whether or not containing added sugar or other sweetening matter. 2001.10. Put up in unit containers and ordinarily intended....

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....f fruit, by virtue of definition in Chapter Heading 22.02, the same cannot be treated as fruit or vegetable juice which alone can be excluded from Heading No. 22.02. 16. We find that Chapter 20 of the Tariff exclusively carved out in the tariff to include preparations of vegetable, fruit, nuts or other parts of plants. On the other hand, Chapter 22 is comparatively more general in its amb....