Tariff classification of Nimbooz drinks treated as fruit juice based beverages, not lemonade, under the excise schedule.

Products marketed as Nimbooz by 7 Up, Tropicana Twister Nimbooz and Nimbooz Masala Soda were examined for tariff classification under the Central Excise Tariff Schedule. Applying the Larger Bench ruling on identical products, the Tribunal treated these beverages as fruit pulp or fruit juice based drinks under Tariff Item 2202 90 20. The classification as lemonade under Tariff Item 2202 10 20 was rejected and could not be sustained. The products were therefore classified in favour of the assessee under Tariff Item 2202 90 20.

---

---

Issues: Whether the products marketed as Nimbooz by 7 up, Tropicana Twister Nimbooz and Nimbooz Masala Soda by 7 up were classifiable under Tariff Item 2202 10 20 as lemonade or under Tariff Item 2202 90 20 as fruit pulp or fruit juice based drinks.

Analysis: The products in dispute were identical in material classification issue to those covered by the Larger Bench ruling, which held that the relevant Nimbooz products fall under Tariff Item 2202 90 20 of the Central Excise Tariff Schedule as fruit pulp or fruit juice based drinks. The Tribunal applied that determination to the present products and held that the impugned classification as lemonade could not be sustained.

Conclusion: The products were held classifiable under Tariff Item 2202 90 20 and not under Tariff Item 2202 10 20, in favour of the assessee.

---