Case Laws

2016(03)LCX0058 : Agro Tech Foods Ltd.: Microwave popcorn is classifiable under heading 2008.

2008(02)LCX0154: Forever Living Products (India) Ltd. : Aloe vera gel, aloeberry nectar and aloe vera forever freedom -Fruit and vegitable  juice not used to make beverages/drinks by dilution with alcohol/wine/water for industrial/domestic use are classifiable under sub-heading 2009 80/2009 90.

2005(05)LCX0210: Forever Living Health: Aloe vera gel, aloe vera berry nectar and aloe vera forever freedom – are classifiable under  sub-heading 2009 80 for unmixed and if aloe juice mixed with cranberry juice and/or orange juice then classifiable under  sub-heading 2009 90.

1998(07)LCX0164: Duke & Sons: Fruit preparation is classifiable under sub-heading 2001 10.

1995(01)LCX0081: M.P. Vegetable Fruits Products: Tomato puree classifiable under sub-heading 2001 90.