2008 (3) TMI 67

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..... e are specifically classifiable u/h 22029020 - as per the certificate, the product in question contains 23% of apple juice, therefore, classifiable u/h 22029020 not u/h 22021010 as aerated water - E/3983/2006 - 114/2008-EX(BR)/(PB), - Dated:- 18-3-2008 - S/Shri S. S. Kang, Vice-President and Rakesh Kumar, Member (T) [Order per S.S. Kang, Vice-President]. -1. The Revenue filed this appeal .....

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..... the HSN Explanatory notes in support of their claim. 4. The contention of the respondent is that as per the certificate given by Ministry of Food and Processing Industries, New Delhi the product in question contains 23% of apple juice. As the product in question is juice based drink therefore, rightly classifiable under sub-heading No. 22029020 of the Tariff. The respondents also relied upon t .....

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..... 02 10 20 Lemonade 2202 10 90 Other: 2202 90 Other: 2202 90 10 Soya milk drinks, whether or not sweetened or Flavoured 2202 90 20 Fruit pulp or fruit juice based drinks 2202 90 30 Beverages containing milk 2202 90 90 Other 6. The Revenue relied upon HSN Explanatory N .....

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..... spute regarding the contents of the product. Revenue is not disputing the certificate given by the Ministry of Food and Processing Industries, New Delhi rather they are relying it in the ground of appeal, and as per the certificate, the product in question contains 23% of apple juice, therefore, we find no infirmity in the impugned order. The appeal is dismissed. (Dictated pronounced in open C .....

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