https://www.taxtmi.com/caselaws?id=413476 Tariff classification of the product 'Nimbooz' was the central issue, and a Larger Bench ruling on the same product and similar variants had already settled that it falls under Tariff Item 2202 90 20 as a fruit pulp or fruit juice based drink. Applying that binding classification, the Tribunal treated the issue as settled for the product under consideration. The contrary classification under Tariff Item 2202 10 20 was therefore not accepted, and the demand based on that classification could not survive. en-us Fri, 01 Oct 2021 00:00:00 +0530 Mon, 14 Feb 2022 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413476 Tariff classification of the product 'Nimbooz' was the central issue, and a Larger Bench ruling on the same product and similar variants had already settled that it falls under Tariff Item 2202 90 20 as a fruit pulp or fruit juice based drink. Applying that binding classification, the Tribunal treated the issue as settled for the product under consideration. The contrary classification under Tariff Item 2202 10 20 was therefore not accepted, and the demand based on that classification could not survive. Case-Laws Central Excise Fri, 01 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413476