Per S.S. Kang : The Revenue filed this appeal against the order passed by the Commissioner (Appeals) whereby Commissioner (Appeals) held that product Appy Fizz is classifiable under sub heading No. 22029020 of Central Excise Tariff on the ground that the product is fruit juice based drink.

2. The Revenue challenged the order on the ground that the same is classifiable under sub-heading No. 22021010 of Central Excise Tariff as aerated water.

3. The contention of the Revenue is that the Commissioner (Appeals) has ignored the chemical examiner's report and Ministry of Food and Processing Industries opinion and which was on record and held in favour of the respondents. The contention of the Revenue is that since the product in question is aerated, therefore, is classifiable as flavoured aerated water. The Revenue also relied upon the HSN Explanatory Notes in support of their claim.

4. The contention of the respondent is that as per the certificate given by Ministry of Food and Processing Industries, New Delhi the product in question contains 23% of apple juice. As the product in question is juice based drink, therefore, rightly classifiable under sub-heading No. 22029020 of the Tarif