2008 (3) TMI 67

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.... The Revenue filed this appeal against the order passed by the Commissioner (Appeals) whereby Commissioner (Appeals) held that product Appy Fizz is classifiable under sub-heading No. 22029020 of Central Excise Tariff on the ground that the product is fruit juice based drink. 2. The Revenue challenged the order on the ground that the same is classifiable under sub-heading No. 22021010 of Central....

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....spondents 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 Prevention of Food Adulteration Rules 1955 to submit that fruit beverage or fruit drink must contain total soluble solids not less than 10%. 5. For ready reference relevant sub-heading is reproduced below :-   ....

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....d that our tariff is not fully aligned with the HSN Explanatory Notes. In the HSN Explanatory Notices there are two sub-headings under Heading No. 2202 one is "water including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured" and second is in respect of others. Whereas Central Excise Tariff under Sub-heading No. 2202 there are specific headings in r....