TMI Blog2020 (2) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... AD (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. - Excise Tax Appeal No. E/41318 of 2015-DB - FINAL ORDER No. 41687/2019 - Dated:- 10-12-2019 - MR C.J. MATHEW, Technical Member and MR P.DINESHA, Judicial Member Shri D. Santhanagopalan, Ld. Advocate, for the appellant Shri L. Nandakumar, AC, Ld. Departmental Representative for the Respondent ORDER The appellant is engaged in the manufacture of aerated water and beverages which are sold under the brand Nimboo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby re-classified Nimbooz as Lemonade under Chapter sub-Heading 2202 1020. Aggrieved, the appellant-assessee has preferred this appeal. 3. Heard Shri D. Santhanagopalan, Learned Advocate for the assessee and Shri. L. Nandakumar, Learned Departmental Representative, AC, for the Revenue. Learned Advocate would submit, at the outset, that the issue with regard to the classification of Nimbooz is no more res integra as the same has been laid to rest by the decision of the Hon ble Larger Bench of Allahabad Tribunal in the appellant s own case, in a batch of Excise Appeal Nos. 50661 of 2015, 50662 of 2015 and 70012 of 2015. Learned Advocate referred to the findings of the Hon ble Larger Bench of the Tribunal which after careful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under Regulation 2.3.10 and carbonated fruit beverages and fruit drinks under Regulation 2.3.30. It would follow from these Regulations that even when lime juice is added but the fruit content of lime or lemon juice is not less than 5%, the product would be classified as fruit juice based drinks but if the lime or lemon juice content is less than 5% , then it would classify as lemonade. 67 . Accordingly, the reference is answered as follows: The product Minute Maid Nimbu Fresh (hereinafter referred to as MMNF) manufactured by Brindavan Beverages Private Limited, and 7up Nimbooz Masala Soda or 7up Nimbooz manufactured by Pepsico India Holdings Private Limited are classifiable under Tariff Item 220-2 9020 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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