COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE versus MITCHELL'S FRUIT FARM (PVT.) LTD., OKARA
Section 4 (2), 1st Schedule Item No. 02 01B (a) Central Excise Rules, 1944, R85 Toned Orange and Grapefruit Juice Juicer Clear from the first schedule under Item No. 02 01b (a). Exceptions to the Excise Act. In the 1940 Accuracy Laboratory report, orange juice soluble solid percentage was reported to be 13% to 78%, while grape juice to 14% and water to 83% to 55% and 84% to juice, respectively. Must be covered under item number 02. 01 13 (b), while the pending beverage will be treated as a fruit juice beverage as listed in R 85 of the Central Excise Rules 1944, which shall be exempt from item No. 02 01 B (a) and Not subject to item number 02 01 B (b)
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