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TMI Blog2008 (2) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; The Adjudicating authority has held that the goods were classifiable under CTH 2202.90 solely on the basis of WCO advisory opinion with regard to classification of Aloe vera products which reads as under:- " 2202.90 Aloe vera gel : in the form of a liquid, put up for retail sale in a container of plastics (e.g. 1 litre), based on aloe vera gel as the main ingredient and containing additives such as sorbitol, ascorbic acid, citric acid, potassium sorbate, sodium benzoate, papain, xanthan gum and tocopherol. It is used as a health drink (between 60 and 120 ml twice daily) and it is claimed in the product packaging or literature to have effect against cholester ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s consisting of the Aloe Vera sap/juice. Addition of Apple and Cranberry juices in miniscul quantities (c) Forever Freedom A mixture of Fruit and Vegetable Juices consisting of the Aloe Vera sap/juice. Addition of Orange Juice in miniscul quantities. " The Tribunal has held as under:- "Reading of the notes to Chapter 20.09 & 21.06 reveal that juices, unfermented & not containing spirits obtained generally by processing fresh healthy and ripe vegetables by mechanical means and the liquids obtained then submitted to process of clarification, filtration, de-aeration, homogenization and sterilization would remain in heading 20.09, when such juices should retain their original character but may conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification Aloe juice therefore has to be upheld under 2009.80 for the unmixed and 2009.90 for the Aloe Juice mixed with cranberry juice and or orange juice when presented for assessment as in this case. (d) The plea of the Ld. Advocate that Aloe Vera is specifically mentioned as vegetable; the crushing of the fleshy leaves of the plant result in the juice is not questioned by the Revenue before us. The term vegetable and vegetable juice will be juice emerging from crushing of a plant part leaf including fleshy leaves of Aloe Vera plant. Saps by definition are self exudates, without damaging the plant cell, while juices would be result of crushing or & tearing activity of the plant cell parts, Botanically called as fruits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Gel/Saps", which would indicate that the authority itself is not sure of the product under assessment to be exclusively a "sap". Therefore, the entities here are to be classified relying on para (ii) of the Example of excluded preparation under heading 1302. (f) There is no material to conclude that vitamin in the entity reported as constituents are added and this disqualified them from classification under 20.09 as held by department cannot be upheld. (g) Heading 2106 applies to "Food Preparation". The heading 2009 to juice of vegetables and preparation thereof; "food" is understood & as "food preparation", as per dictionary or commonly understood meaning of "food" much less "food preparation" cannot be applied to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upra, it has been noted that vegetable and vegetable juice will be juice emerging from crushing of a plant part leaf including fleshy leaves of Aloe Vera Plant and Saps by definition are self exudates, without damaging the plant cell, while juices would be result of crushing and tearing activity of the plant cell parts and botanically called as fruits or other edible parts like leaves, roots etc. Therefore, once it has been established that aloe vera juice is vegetable juice, it will be excluded from coverage under CTH 2202. The submission of the I.D.R. that mixtures of two different types of fruit juices or two different types of vegetable juices alone will be examples of fruit or vegetable juices covered under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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