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Mandarin Juice Concentrate Not Classifiable as Orange Juice: CESTAT Mumbai

Case Law Details

Case Name
Varun Beverages Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
Date of Judgement/Order
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Advertisement Varun Beverages Ltd. Vs Commissioner of Customs (CESTAT Mumbai) Mandarin Concentrate Taxed Under Residual Citrus Juice Category Because Tariff Separately Recognises Mandarins; CESTAT Rejects Orange Juice Classification for Mandarin Concentrate Due to Clear Legislative Scheme; No Extended Limitation in Mandarin Juice Classification Dispute Despite Duty Demand: CESTAT; Mandarin Orange Concentrate Cannot Be Classified as Orange Juice When Tariff Treats Fruits Separately: CESTAT. In , the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, decided the classificati...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,788

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