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    <title>2018 (4) TMI 105 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal disagreed with the Coordinated Bench&#039;s classification of &#039;Minute Maid Nimbu Fresh&#039; (MMNF) under Tariff Item No. 22021020 and referred the matter to a Larger Bench for an opinion. The Tribunal found discrepancies in the method used for classification and determined that MMNF, as a Lemon Juice Based Drink, should be classified under Tariff Item No. 22029020 for Fruit Pulp or Fruit Juice Based Drinks. The issue of limitation was left for further consideration by the Larger Bench, with the Tribunal directing the matter to be placed before the Honorable President for the constitution of the Larger Bench to resolve the classification issue effectively.</description>
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      <description>The Tribunal disagreed with the Coordinated Bench&#039;s classification of &#039;Minute Maid Nimbu Fresh&#039; (MMNF) under Tariff Item No. 22021020 and referred the matter to a Larger Bench for an opinion. The Tribunal found discrepancies in the method used for classification and determined that MMNF, as a Lemon Juice Based Drink, should be classified under Tariff Item No. 22029020 for Fruit Pulp or Fruit Juice Based Drinks. The issue of limitation was left for further consideration by the Larger Bench, with the Tribunal directing the matter to be placed before the Honorable President for the constitution of the Larger Bench to resolve the classification issue effectively.</description>
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