CESTAT Allahabad overturns order on "Minute Maid Nimboo Fresh" classification; remands case for reconsideration per precedent.

The Appellate Tribunal CESTAT Allahabad set aside the impugned order regarding the classification of "Minute Maid Nimboo Fresh" and remanded the case to the original adjudicating authority. This decision followed the precedent established by the larger Bench in M/s. Brindavan Beverages Private Limited & Others v. CCE & ST, Hapur. The Tribunal directed the original authority to reconsider the matter in line with the established legal framework, thereby disposing of the appeal.

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The Appellate Tribunal CESTAT Allahabad, presided over by Mrs. Archana Wadhwa and Shri Anil G. Shakkarwar, addressed the issue of the correct classification of "Minute Maid Nimboo Fresh" produced by the appellant. The Tribunal noted that the classification dispute has been conclusively resolved by the larger Bench in the case of M/s. Brindavan Beverages Private Limited & Others v. CCE & ST, Hapur, as per Misc. Order No.70132-70134/2019 dated April 30, 2019. Consequently, the Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority for reconsideration in accordance with the law established by the larger Bench. The appeal was disposed of on these terms.

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