Tariff classification as fruit-pulp-based drink upheld, precluding re-opening where binding precedent applies on identical facts.

The issue is classification of 'Nimbooz Masala Soda' between tariff headings for fruit-pulp/juice-based drinks and carbonated beverages; the article applies tariff-classification principles and binding precedent to conclude the product falls under the fruit-pulp/juice-based drinks heading, with the practical effect that the prior order is sustained and the Revenue's challenge fails. The discussion notes consistent tribunal precedent and departmental acceptance as determinative, and treats prior refund-adjudication aspects as procedural context without altering the substantive classification outcome.

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Issues: Whether the product 'Nimbooz Masala Soda' is classifiable under tariff heading 22029020 (fruit pulp or fruit juice based drinks) or under tariff heading 22021020, for the purposes of central excise duty and refund claims.

Analysis: The question concerns classification of the impugned goods in light of prior authoritative decisions. Consideration was given to the consistent view across multiple benches including the Larger Bench of the Tribunal and subsequent follow-on decisions, together with departmental acceptance and consequent grant of relief in related matters. The scope of Section 35A of the Central Excise Act, 1944 (appellate powers of the Commissioner (Appeals)) and the prior adjudication under Section 11B of the Central Excise Act, 1944 (rejection of refund claims) are relevant to the procedural posture, but the substantive determination rests on tariff classification principles applied by the cited precedent.

Conclusion: The product 'Nimbooz Masala Soda' is classifiable under tariff heading 22029020 (fruit pulp or fruit juice based drinks). The Revenue's appeal is dismissed and the impugned order is upheld.

Ratio Decidendi: Where classification has been authoritatively and consistently determined by a Larger Bench and followed across benches, that settled classification governs the tariff heading for identical goods and precludes re-opening of classification absent distinguishing facts.

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