TaxTMI 
TaxTMI 
2018 (4) TMI 105
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....hary, Member (Judicial) And MR. Anil G. Shakkarwar, Member (Technical) Shri A. P. Mathur, Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent Per: Anil G. Shakkarwar The present two appeals are arising out of cernmon Order-in-Original No. 33/ Commissioner/ Hapur / 2014-15 dated 28/ 10/2014 passed by Commissioner of Central Excise & Customs, Hapur. 2. The....
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....o. 22021020 of Schedule to Central Excise Tariff Act, 1985 and passed similar order. Aggrieved by the said order appellants have preferred the present appeals before this Tribunal. 3. Heard the Id. Counsel for the appellant and perused the said Final Order No. A/650/2014-WZB/C-11(EB), dated 27/08/2014 in the case of Hindustan Coca-Cola Beverages P. Ltd. Versus Commissioner of Central Excise, Than....
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....iff, Tariff Item No. 220210 is having entry with single dash (-), which is further divided into three categories having three dashes (---), such as 22021010 for Aerated waters, 22021020 for Lemonade & 22021090 for others. Whereas, Tariff Item No. 220290 is categorized under single dash (-) as others, which is further divided into four categories having three dashes (---) such as 22029010 for Soya ....
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....ind the method010U adopted by the Coordinate Bench to be in agreement with the rules of the interpretation of Tariff. (B) The undisputed fact of the case is that the goods in question are Lemon Juice Based Drinks and Lemons are fruits of Lemon trees and therefore, in our opinion, subject goods would fall under Tariff Item No. 22029020 which is for Fruit Pulp or Fruit Juice Based Drinks. 4. For ....