X'SS Beverage Co. Vs State of Assam
Date: March 3, 2025
Subject Matter
Carbonated fruit pulp or fruit juice based drinks classifiable under HSN 2202 99 20 attracting 12% GST
Summary
The petitioners contested a Show Cause Notice and an order from the Joint Commissioner of State Tax regarding the classification of their carbonated fruit drinks. The petitioners argued that their products should be classified under Customs Tariff He…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT 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 ar…