Tariff classification of Nimbooz settled as a fruit juice based drink, rejecting the contrary excise classification.

Tariff classification of the product 'Nimbooz' was the central issue, and a Larger Bench ruling on the same product and similar variants had already settled that it falls under Tariff Item 2202 90 20 as a fruit pulp or fruit juice based drink. Applying that binding classification, the Tribunal treated the issue as settled for the product under consideration. The contrary classification under Tariff Item 2202 10 20 was therefore not accepted, and the demand based on that classification could not survive.

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Issues: Whether the product 'Nimbooz' was classifiable under Tariff Item 2202 10 20 of the First Schedule to the Central Excise Tariff Act, 1985 or under Tariff Item 2202 90 20 as a fruit pulp or fruit juice based drink.

Analysis: The dispute turned on the tariff classification of the product. A Larger Bench decision on the same product and similar variants had already answered the classification issue and held that 'Nimbooz' falls under Tariff Item 2202 90 20 in the category of fruit pulp or fruit juice based drinks. Following that binding determination, the Tribunal accepted the classification position as settled for the product under consideration. Once the classification issue was resolved in that manner, the demand confirmed on the contrary classification could not survive.

Conclusion: 'Nimbooz' was held classifiable under Tariff Item 2202 90 20 of the First Schedule to the Central Excise Tariff Act, 1985, and not under Tariff Item 2202 10 20.

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