AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2007 (4) TMI 21
X X X X Extracts X X X X
X X X X Extracts X X X X
....lassifiable under Chapter 22, sub-heading 2202.99. 2. Learned Advocate for the appellants submits that fruit and vegetable juices are generally obtained by pressing fresh, healthy and ripe fruit or vegetables. For economy of transport, ease of handling and storage and better preservation, fruit juices are concentrated. Such concentrated juices are obtained by processes involving either heat or cold. As a result, water is removed and the soluble solids percentage goes up. This is called juice concentrate. The concentration of juice is measured in terms of Brix. It is a measure of total soluble solids in a solution and is measured as grams per 100 gms. For example, if a solution is said to have 12 brix, it contains 12 gms. of soluble solids ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tables of the same or different types remain classified in this heading, as do reconstituted juices (i.e. products obtained by the addition to the concentrated juice, of a quantity of water not exceeding that contained in similar non-concentrated juices of normal composition)." 5. It was submitted that the juices manufactured by them fall under the category of reconstituted juices which are obtained by addition to the concentrated juice, of a quantity of water not exceeding that contained in similar non- concentrated juices of normal composition. They are therefore rightly classifiable under Chapter Heading 2001.10 and are exempt from duty under Notification No. 3/2001 dated 1-3-2001 which exempts all products falling under Chapter Heading....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ured by them meets the specification laid down in the Codex for the natural fruit juice, the same has to be considered as fruit juice and rightly classification under Chapter Heading 2001.10. 7. In the alternate it was submitted that even though if it is presumed but not admitted, that the juice manufactured by them are not classifiable under Chapter Heading 2001.10 as a fruit juice, they can at best be classified under Chapter Heading 2202.40 as a fruit juice based drink, which is also exempt under Notification 6/2002 dated 1-3-2002 The Commissioner has classified the same under Chapter Heading 2202.99 based on the Circular of the C.B. E.C issued vide F. No. 309/25/97-CX dated 13-3-1997 which is not relevant in the present case. The circu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....how cause notice and the impugned order is that they have not declared the manufacturing process and that for diluting the concentrate they were adding a quantity of water larger than what was required to reconstitute the original fruit juice It was submitted that the Revenue has failed to provide any evidence by which it has been concluded that they were adding amount of water which was larger than was necessary to reconstitute the original fruit juice and therefore the demand was clearly time barred. 10. Learned D.R. however submits that in this case the appellant did not know the brix value of the juices from which the juice concentrate was prepared and therefore there were no means by which they could reconstitute the juices having ori....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to be added so as to get the original brix value of the juice. This assumption is entirely incorrect. The relevant HSN Explanatory Notes relating to Chapter Heading 20.01 and reconstituted juices read as under "Similarly, intermixtures of the juices of fruits or vegetables of the same or different types remain classified in this heading, as do reconstituted juices (i.e. products obtained by the addition to the concentrated juice, of a quantity of water not exceeding that contained in similar non-concentrated juices of normal composition)." 12. From the above it may be seen that the words used are similar non- concentrated juices and not same non-concentrated juices. Since Codex prescribes the brix value of similar non-concentrated juices....