https://www.taxtmi.com/caselaws?id=430171 Classification of "Minute Maid Nimbu Fresh" turned on whether it was a fruit juice based drink or lemonade. Applying the common parlance test and the supporting legislation test, and following the Larger Bench view, the product's fruit juice content and total soluble solids were found to satisfy the relevant food regulations. It was therefore classified under Tariff Item 2202 90 20 as a fruit juice based drink, rather than under Tariff Item 2202 10 20 as lemonade. The appeals were allowed. en-us Wed, 12 Oct 2022 00:00:00 +0530 Mon, 14 Nov 2022 09:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430171 Classification of "Minute Maid Nimbu Fresh" turned on whether it was a fruit juice based drink or lemonade. Applying the common parlance test and the supporting legislation test, and following the Larger Bench view, the product's fruit juice content and total soluble solids were found to satisfy the relevant food regulations. It was therefore classified under Tariff Item 2202 90 20 as a fruit juice based drink, rather than under Tariff Item 2202 10 20 as lemonade. The appeals were allowed. Case-Laws Central Excise Wed, 12 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430171