2015 (12) TMI 1354

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....on No. 6/2002-CE. The allegation in the show-cause notice is that the appellant has mis-declared the Chapter Heading of their product with intention to evade payment of duty and the correct classification of the product would be 2202.99 attracting levy of Central Exise duty @16% advalorem without any exemption. The show-cause notice which was issued for the demand of duty with interest and for imposition of penalties was adjudicated by the authority and confirmed the demand with interest and also imposed equivalent amount of penalty. On an appeal, the first appellate authority rejected the appeal partly by reducing the demand of duty liability to Rs. 7,00,419.31 as against the confirmed demand of Rs. 8,14,397/-. 3. Learned Counsel would dr....

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....he Tribunal vide final order dated 29.06.2004 held that fruit pulp based drinks would fall under CH 2202.90. He would produce copy of the said order which is reported in 2004 (172) ELT 178 (Tri. Mum). He would submit that the same view was expressed by the Tribunal in the case of Maharashtra Agro-Indus Dev. Corpn. Ltd. v. Collr. Of C.Ex. Nagpur - 1998 (103) ELT 142 (Tri.). He would submit that Explanatory Note to HSN, if read holistically, would indicate that the classification of the product under dispute would cover under CH 2202.90 and is liable for full rate of duty. 5. We have considered the submissions made by both sides and perused the records. 6. On perusal of the records, it transpires that during the period June 2002 to December....

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.... in favour of the respondents. The contention of the Revenue is that since the product in question is aerated, therefore, is classifiable as flavoured aerated water. The Revenue also relied upon the HSN Explanatory notes in support of their claim. 4. The contention of the respondent is that as per the certificate given by Ministry of Food and Processing Industries, New Delhi the product in question contains 23% of apple juice. As the product in question is juice based drink, therefore, rightly classifiable under sub-heading No. 22029020 of the Tariff. The respondents also relied upon the chemical examiner's report to submit that there are 13.7% by weight are soluble solids in the product. The respondent also relied upon the text to P....