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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Classification of Apple Tree Top, Mango Tree Top, Guava Tree ...


Fruit Juices and Beverages Classified as "Fruit Preparation" Under Tariff Heading 20.01 in Central Excise Case.

October 15, 2015

Case Laws     Central Excise     SC

Classification of Apple Tree Top, Mango Tree Top, Guava Tree Top and Orange Tree Top - there is no distinction between fruit juice and the fruit juice beverages - products in question manufactured by the appellant are “fruit preparation” within the meaning of Tariff Heading 20.01 - SC

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