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TMI Blog2005 (5) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... ied upon by the department. The perusal of the original order reveals the constituents to be as per the imports made - "a. ALOE VERA GEL - A Vegetable Juice - Consisting of the Aloe Vera sap/juice. b. ALOE VERA NECTAR - a MIXTURE OF Fruit and vegetable Juices Consisting of the Aloe Vera sap/juice. Addition of Apple and Cranberry Juices in miniscul quantities as detailed aforesaid. c. FOREVER FREEDOM - A mixture of Fruit and Vegetable Juices. Consisting of the Aloe Vera sap/juice. Addition of Orange Juice in miniscul quantites as detailed aforesaid." i. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not to make any beverage/drink by dilution with water, wine or alcohol in Industry or domestic use. It is also not contested that it is consumed, in small quantities as such, as imported, by human. The 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made from Aloe Vera Gel/Saps after processing by addition of other substances. Therefore, these goods are preparations of Aloe Vera 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' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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