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2022 (11) TMI 595 - AT - Central ExciseClassification of goods - Minute Maid Nimbu Fresh (MMNF) - to be classified under Chapter sub-heading 220290.20 of Central Excise Tariff Act, 1985 or under chapter sub-heading No 220210.20 of the Central Excise Tariff Act, 1985 - exemption under N/N. 3/2006-C.E. dated 01.03.2006 - HELD THAT:- The issue involved in the present case is covered by the decision of 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)]. Taking note of the difference in the opinions, the Larger Bench held that the three products MMNF, Nimbu Masala Soda and Nimbooz would classify under Tariff Item No. 2202 90 20 as fruit juice based drinks. Following the decision and the consensus arrived at by the Larger Bench, the appeals are allowed.
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