9911796707
TMI Blog2007 (4) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants that the said products are classifiable under sub-heading 2001.10 of the Central Excise Tariff Act whereas it is the Revenue's contention that the said juices are correctly classifiable under Chapter 22, sub-heading 2202.99. 2. Learned Advocate for the appellants submits that fruit and vegetable juices are generally obtained by pressing fresh, healthy and ripe fruit or vegetables. For economy of transport, ease of handling and storage and better preservation, fruit juices are concentrated. Such concentrated juices are obtained by processes involving either heat or cold. As a result, water is removed and the soluble solids percentage goes up. This is called juice concentrate. The concentration of juice is measured in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding may contain substances of the kinds listed below, whether this result from the manufacturing process or have been added separately :- "Similarly, intermixtures of the juices of fruits or vegetables of the same or different types remain classified in this heading, as do reconstituted juices (i.e. products obtained by the addition to the concentrated juice, of a quantity of water not exceeding that contained in similar non-concentrated juices of normal composition)." 5. It was submitted that the juices manufactured by them fall under the category of reconstituted juices which are obtained by addition to the concentrated juice, of a quantity of water not exceeding that contained in similar non- concentrated juices of normal composit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of fresh fruit juice intended for human consumption. The brix value prescribed for the fruit juice under Codex are being followed and there is no dispute or that Therefore once the fruit juice manufactured by them meets the specification laid down in the Codex for the natural fruit juice, the same has to be considered as fruit juice and rightly classification under Chapter Heading 2001.10. 7. In the alternate it was submitted that even though if it is presumed but not admitted, that the juice manufactured by them are not classifiable under Chapter Heading 2001.10 as a fruit juice, they can at best be classified under Chapter Heading 2202.40 as a fruit juice based drink, which is also exempt under Notification 6/2002 dated 1-3-2002 Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be alleged on their part and on this ground the demand covered by the first show cause notice amounting to Rs 9,99,01,650/- is time barred It was submitted that the only allegation regarding suppression in the show cause notice and the impugned order is that they have not declared the manufacturing process and that for diluting the concentrate they were adding a quantity of water larger than what was required to reconstitute the original fruit juice It was submitted that the Revenue has failed to provide any evidence by which it has been concluded that they were adding amount of water which was larger than was necessary to reconstitute the original fruit juice and therefore the demand was clearly time barred. 10. Learned D.R. however ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to this effect and it is their assumption that since the brix value of the fruit juice from which the concentrates were made was not known, it was impossible for the assessee to know the exact quantity of water required to be added so as to get the original brix value of the juice. This assumption is entirely incorrect. The relevant HSN Explanatory Notes relating to Chapter Heading 20.01 and reconstituted juices read as under "Similarly, intermixtures of the juices of fruits or vegetables of the same or different types remain classified in this heading, as do reconstituted juices (i.e. products obtained by the addition to the concentrated juice, of a quantity of water not exceeding that contained in similar non-concentrated juices of nor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
