Fruit Juices and Beverages Classified as "Fruit Preparation" Under Tariff Heading 20.01 in Central Excise Case.

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....Classification of Apple Tree Top, Mango Tree Top, Guava Tree Top and Orange Tree Top - there is no distinction between fruit juice and the fruit juice beverages - products in question manufactured by the appellant are “fruit preparation” within the meaning of Tariff Heading 20.01 - SC....