2019 (6) TMI 1731 - AT - Central Excise

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 ... Correct classification of the “Minute Maid Nimboo Fresh” manufactured by the appellant along with other aerated waters - HELD THAT:- The said classification now stands finally decided by the larger Bench of the Tribunal in the case of M/s. Brindavan Beverages Private Limited & Others v. CCE & ST, Hapur vide Misc. Order No.70132-70134/2019 dated 30.04.2019 [2019 (10) TMI 762 - CESTAT ALLAHABAD (LB)] where it was held that 'three products MMNF, Nimbu Masala Soda and Nimbooz would classify under Tariff Item No. 2202 90 20 as fruit juice based drinks.' Matter remanded to original adjudicating authority for fresh consideration in the light of the law declared by the larger Bench. 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.