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    <title>2021 (9) TMI 1412 - CESTAT ALLAHABAD</title>
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    <description>Products marketed as Nimbooz by 7 Up, Tropicana Twister Nimbooz and Nimbooz Masala Soda were examined for tariff classification under the Central Excise Tariff Schedule. Applying the Larger Bench ruling on identical products, the Tribunal treated these beverages as fruit pulp or fruit juice based drinks under Tariff Item 2202 90 20. The classification as lemonade under Tariff Item 2202 10 20 was rejected and could not be sustained. The products were therefore classified in favour of the assessee under Tariff Item 2202 90 20.</description>
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    <pubDate>Thu, 23 Sep 2021 00:00:00 +0530</pubDate>
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      <title>2021 (9) TMI 1412 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=303706</link>
      <description>Products marketed as Nimbooz by 7 Up, Tropicana Twister Nimbooz and Nimbooz Masala Soda were examined for tariff classification under the Central Excise Tariff Schedule. Applying the Larger Bench ruling on identical products, the Tribunal treated these beverages as fruit pulp or fruit juice based drinks under Tariff Item 2202 90 20. The classification as lemonade under Tariff Item 2202 10 20 was rejected and could not be sustained. The products were therefore classified in favour of the assessee under Tariff Item 2202 90 20.</description>
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