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2020 (2) TMI 750 - AT - Central ExciseClassification of goods - Nimbooz Masala Soda - whether the product merit classification under Central Excise Tariff heading 2202 1020 as Lemonade as claimed by the department or under Central Excise Tariff heading 2202 9020 as Fruit pulp or Fruit juice based drink, as claimed by the appellant? - HELD THAT:- The very same issue has been referred to the Larger Bench and the Larger Bench in the case of M/S BRINDAVAN BEVERAGES PRIVATE LIMITED, KRANTI KUMAR CHANDRAKAR, M/S PEPSICO INDIA HOLDINGS PRIVATE LIMITED VERSUS COMMISSIONER CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, HAPUR AND BAREILLY [2019 (10) TMI 762 - CESTAT ALLAHABAD (LB)] including the present appellant's case, the Larger Bench answered the question vide that the 'Nimbooz Masala Soda' is classifiable under Central Excise Tariff heading 2202 90 20 under the category of Fruit pulp or Fruit juice. Issue decided in favor of assessee - appeal allowed - decided in favor of appellant.
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