2019 (7) TMI 2043 - AT - Central Excise

'Minute Maid Nimbu Fresh' Reclassified as Fruit Juice Based Drink, Overturning Previous Ruling.

M/s. Hindustan Coca Cola Beverages Pvt. Ltd. Versus Commissioner of Central Excise & Service Tax, Noida

The appeal by the appellant contested the classification of 'Minute Maid Nimbu Fresh' under Chapter Heading 2202 1020. The CESTAT Larger Bench ... Classification of goods - Minute Maid Nimbu Fresh - to be classified under Chapter Heading 2202 9020 or Chapter Heading 2202 1020 of the Central Excise Tariff Act, 1985? - HELD THAT:- This precise issue was referred to a Larger Bench in M/s.Brindaban Beverages Private Limited vs. Commissioner of Customs, Central Excise & Service Tax [2019 (10) TMI 762 - CESTAT ALLAHABAD (LB)] and the Larger Bench while answering the reference held that the product “Minute Made Nimbu Fresh” is classifiable under Tariff Item 2202 9020 of the Central Excise Tariff Act, 1985 - The Commissioner(Appeals), however, classified it under Tariff Item 2202 1020 as “Lemonade”. As the Larger Bench while answering the reference has held that this product is classifiable under Tariff Item No.2202 9020 of the Central Excise Tariff Schedule under the category of “fruit pulp or fruit juice based drinks”, it is not possible to sustain the order passed by the Commissioner(Appeals). It is therefore, set aside and the appeal is allowed. The appeal by M/s. Hindustan Coca Cola Beverages Pvt.Ltd. challenged the order classifying 'Minute Maid Nimbu Fresh' under Chapter Heading 2202 1020. The Larger Bench classified it under Tariff Item 2202 9020 as 'fruit pulp or fruit juice based drinks.' The Commissioner(Appeals) decision was set aside, and the appeal was allowed.