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2019 (7) TMI 486 - AT - Central ExciseClassification of goods - Nimbus Masala Soda - whether classified under Chapter Heading 22029029 (fruit pulp or fruit juice based drinks) or under Heading 22021020 (Lemonade)? - period September 2014 to June 2015 - HELD THAT:- The products which are not essentially and waters with flavouring, elements as lime and lemon, would not fall for classification under 22021020 (lemonade). On the other hand, if the products are not essentially water and the lemon juice is the basis of fruit drink and is not merely use as a flavouring agent the product will fall under 22029029. Nimbu masala soda 7 UP alongwith other products in the said decision is held to be classified under Tariff Item No. 22029029 as fruit pulp or fruit juice based drink - the Adjudicating Authority below have ignored the relevant criteria that lemon juice has been used by the appellant as fruit juice and not merely as flavouring agent while manufacturing Nimbus soda. Imposition of penalty - HELD THAT:- There was no malafide intention of the appellant to evade the duty. Penalty upon the company as well as Shri Gopal Krishna Kasturi is therefore opined to have wrongly been imposed. Appeal allowed - decided in favor of appellant.
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