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IN THE HIGH COURT OF GAUHATI (HIGH COURT OF ASSAM, NAGALAND, MIZORAM & ARUNACHAL PRADESH)
SOUMITRA SAIKIA
X`ss Beverage Co. – Appellant
Versus
State Of Assam – Respondent
JUDGMENT :
SOUMITRA SAIKIA, J.
These writ petitions are filed by the petitioners unit assailing the Show Cause Notice dated 17.02.2022 and impugned order dated 14.07.2022 passed by the Joint Commissioner of State Tax, classifying the products manufactured by the writ petitioners under Customs Tariff Head 2202 10 90 rejecting the claims of the petitioners that the products are to be classified under Customs Tariff Head 2202 99 20. Since separate proceedings were initiated and orders passed for different financial years, the same are being assailed by separate writ petitions. Since the issues raised in all these writ petitions are same, these writ petitions are taken up together for hearing and disposal.
2. The petitioner is in the business of manufacture and sale of carbonated fruit drinks and ready to serve fruit drinks. The petitioner is a partnership firm and is represented in the present proceedings by the Managing partner. It manufactures and sells as many as 10 different products which are described as under:
| Product 1 – XSS Orange | Product 6 – Thirst Cola |
| Product 2 – Thirst clear lemon | Product 7 – Thirst Orange |
| Product 3 – XSS Cola | Product 8 – XSS Clear Lemon |
| Product 4 – XSS Nimbo | |
The classification of carbonated fruit drinks under Tariff Item 2202 99 20 is upheld, affirming that products with significant fruit juice content cannot be classified merely as aerated waters.
The classification of beverages under VAT must align with common understanding; 'Sharbat Rooh Afza' qualifies as a fruit drink under Entry 103 based on its essential character.
Flavoured milk is classified under GST Tariff Heading 0402, not 2202, confirming lower tax rates and quashing previous higher tax assessment.
The court established that the burden of proof on classification disputes lies with the Revenue, affirming that misclassification can lead to penalties, while reclassifications must reflect actual pr....
The absence of importer information on a carbonated drink label does not amount to misbranding under the Prevention of Food Adulteration Act, 1954, especially where a valid trade agreement between In....
Classification of imported goods under customs law must adhere to statutory definitions and general rules, emphasizing product characteristics over intended use, especially when 'use' is not explicit....
In a classification dispute, the extended period of limitation cannot be invoked and the process of distillation does not amount to manufacture.
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