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COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE versus MITCHELL'S FRUIT FARM (PVT.) LTD., OKARA AND 3 OTHERS


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. , 1940 Accuracy; The laboratory report reported that the percentage of solids in orange juice is 13% to 78%, while the ratio of grape juice to 14% and water ratio to 83 to 55% and 84% to juice juice required respectively. 02 01 B. B), while beverages pending drinks made from fruit juice as listed in Exc 85 of the Central Excise Rules 1944 will be excluded under item number 02 01B (a). 02 01 B (b)

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