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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Benefit of N/N. 3/2001 and 6/2002 - Maaza Orange drink - Maaza ...

Case Laws     Central Excise

March 29, 2017

Benefit of N/N. 3/2001 and 6/2002 - Maaza Orange drink - Maaza Pineapple drink - The test for determining classification of the goods under Tariff Heading 2202.40 is that the basis of the drink ought to be fruit pulp or fruit juice. The appellant having used the concentrate imported to manufacture its drinks, not entitled for availing the benefit of exemption - AT

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