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2020 (2) TMI 288 - AT - Central ExciseClassification of goods - Nimbooz - fruit pulp or fruit juice based drink - packaged nimbu pani - whether classifiable under Chapter Sub-heading No. 2202 9020 of Central Excise Tariff Act, 1985 or under 2202 1020 of CETA - benefit of exemption under Sl. No. 24 of Notification No. 1/2011-CE dated 01.03.2011 - HELD THAT:- An identical issue has been decided by the Hon’ble Larger Bench in 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)] and in view thereof, the classification declared by the appellant under the Chapter sub-heading 2202 9020 is held to be correct and hence the Revenue is not justified in reclassifying ‘’Nimbooz’’ as ‘’Lemonade’’ under Chapter sub-Heading 2202 1020. Appeal allowed - decided in favor of appellant.
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