2015 (5) TMI 286

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t 'Appy Fizz contained far more and higher significant percentage of apple juice i.e. 23%.- alone. The decision of the Tribunal is based on the totality of various factors including, most importantly, on the HSN Notes on which the Central Excise Tariff is based. There can be no objection to referring to the description given in the advertisement material because any consumer who buys the product would be guided by the description of the contents given on the packaging of the product. In this case, the description on the product did use the word 'Lemonade'. Similarly when there is doubt as to the classification of a common product reference to a standard encyclopedia such as Britannica may be made for guidance and to remove doubts. - Rectifi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... solids and not the solid content of juice which is 6%. (ii) The Tribunal judgment in the case of Commissioner of C.Ex., Bhopal Vs. Parle Agro Pvt5. Ltd. 2008 (226) E.L.T. 194 (Tri.-Del.) being settled law was not followed. (iii) The definition of the term 'lemonade' provide under Encyclopedia Britannica and/or advertisement displayed by the applicant cannot be relied upon to decide classification. He relied on Vicco Laboratories Vs. Commissioner of Central Excise, Goa Thane 2007 (218) E.L.T. 129 (Tri. - Mumbai) and Metropol India Pvt. Ltd. Vs. Commissioner 2003 (151) ELT 460 (Tribunal). 3. The Ld. AR appearing on behalf of Revenue stated that there is no mistake apparent on record except that in the last line of Para 8 o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... case of Parle the product 'Appy Fizz contained far more and higher significant percentage of apple juice i.e. 23%. 7. The third issue raised by the appellant is the reliance placed by Tribunal on the description of the term 'lemonade' in the Encyclopedia and on the advertisement material. We find that decision of the Tribunal is not based on these two aspects alone. The decision of the Tribunal is based on the totality of various factors including, most importantly, on the HSN Notes on which the Central Excise Tariff is based. There can be no objection to referring to the description given in the advertisement material because any consumer who buys the product would be guided by the description of the contents given on the pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X