2001 (3) TMI 589 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant regarding the classification of pulp-based fruit juices under heading 22.02 of the Tariff as non-alcoholic beverages. The Commissioner's decision to demand duty from May 1994 to January 1996 was challenged. The appellant argued for exemption based on Notification 2/94 until February 1996 and the subsequent nil rate of duty specified in the tariff. The Tribunal waived the deposit of demanded duty and penalty, stayed their recovery, and postponed the confiscation of plant and machinery. The appeal was to be listed with other appeals of the same appellant for final hearing due to common issues.