Tariff classification of Minute Maid Nimbu Fresh follows binding precedent as a fruit juice based drink, not lemonade.

Minute Maid Nimbu Fresh is classified under Tariff Item 2202 9020 as a fruit pulp or fruit juice based drink, following a binding Larger Bench view. A contrary classification as lemonade under Tariff Item 2202 1020 cannot be sustained where the precedent directly covers the product. The operative principle is that a settled tariff classification by a binding precedent governs the product's entry, and a different classification under another heading is rejected.

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Issues: Whether the product "Minute Maid Nimbu Fresh" is classifiable under Tariff Item 2202 9020 or Tariff Item 2202 1020 of the Central Excise Tariff Act, 1985.

Analysis: The question of classification had already been answered by a Larger Bench, which held that "Minute Maid Nimbu Fresh" falls under Tariff Item 2202 9020 as a fruit pulp or fruit juice based drink. In view of that binding classification, the contrary view treating the product as "Lemonade" under Tariff Item 2202 1020 could not be sustained.

Conclusion: The product is classifiable under Tariff Item 2202 9020 of the Central Excise Tariff Act, 1985, and not under Tariff Item 2202 1020.

Ratio Decidendi: Where a binding precedent has classified a product under a specific tariff entry as a fruit pulp or fruit juice based drink, a contrary classification under a different entry cannot stand.

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