2014 (11) TMI 1045

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.... the various items, the revision petitioner is engaged in the trading of Appy Fizz. Treating the product as fruit juice, an item falling under entry 71(2) of SRO No.82/2006, the petitioner paid tax @12.5%. However, proceedings were initiated under Section 25 of the KVAT Act proposing to levy tax @20%, treating the product as an aerated branded soft drink, falling under Section 6(1)(a) of the KVAT Act. Petitioner objected to the proposal by placing reliance on Annexure A order passed under the Central Excise Act and Annexure B order dismissing the Civil Appeal thereon. They also contended that the product, being a fruit juice, falls under entry 71 of SRO No.82/06. However, these contentions were rejected and assessment was finalised as per A....

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..../1/2006 reads thus; Sl.No.(1) Description of goods (2) HSN Code (3) 71 Non-alcoholic beverages and their powders, concentrates and tablets in any form including;     (1) aerated water, soda water, mineral water, water sold in sealed containers or pouches     (2) fruit juice, fruit concentrates, fruit squash, fruit syrup and pulp, and fruit cordial     (3) soft drinks other than aerated branded soft drinks     (4) health drinks of all varieties     (5) similar other products not specifically mentioned under any other entry in this list or in any other Schedules       8. If as contended by the learned counsel for the petitioner, the product in question Ap....

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.... entry which is having the HSN Number." (emphasis supplied) From this, it is evident that those commodities in respect of which HSN Code number is not given, should be interpreted, as in common parlance or commercial parlance. 11. Having said so, we should now make reference to the provisions contained in Entry 71 of SRO No.82/2006, which has been extracted above. According to the assessee, Appy Fizz is a fruit juice included in Entry 71 (2) of SRO No.82/06. Going by the materials produced before this Court, the product in question is an aerated soft drink consisting of fruit juice also and the content of the fruit juice is only 12.7%. In other words, the product is an aerated soft drink and the fruit juice is added as a flavouring agent,....