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The Appellate Tribunal CESTAT Allahabad resolved four Excise Appeals regarding beverage classification by companies including M/s Brindavan Beverages Pvt. Ltd. and Pepsico India Holdings Pvt. Ltd. The Tribunal initially sided with the Revenue, classifying the beverages as lemonades under Tariff Item No. 22021020. However, the Larger Bench later reclassified them under Tariff Item No. 22029020, for fruit pulp or fruit juice-based drinks. As a result, the Tribunal allowed the appeals, overturning the previous orders, except for the cenvat credit of Rs.1,16,099/- already paid by M/s Brindavan Beverages Pvt. Ltd.
The judgment from the Appellate Tribunal CESTAT Allahabad, presided over by Hon'ble Mr. Justice Dilip Gupta and Hon'ble Mr. Anil G. Shakkarwar, addresses four Excise Appeals concerning the classification of certain beverages manufactured by the appellants, including M/s Brindavan Beverages Pvt. Ltd. and Pepsico India Holdings Pvt. Ltd. The central issue was whether these beverages, such as "Minute Made Nimbu Fresh" and "Nimbooz Masala Soda," should be classified under Central Excise Tariff Item No. 22021020 (lemonades) or 22029020 (fruit pulp or fruit juice-based drinks).
The Tribunal had previously ruled in favor of the Revenue, classifying the beverages under Tariff Item No. 22021020. However, upon referral to the Larger Bench, it was determined on April 30, 2019, that the beverages should be classified under Tariff Item No. 22029020. Consequently, the demands raised by the Original Authority, which classified the beverages under the incorrect tariff item, were deemed unsustainable.
The Tribunal allowed all appeals, setting aside the impugned orders, except for the cenvat credit of Rs.1,16,099/- already paid by M/s Brindavan Beverages Pvt. Ltd., which was not interfered with. The appeals were allowed to the extent indicated, with the judgment dictated and pronounced in open court.
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