https://www.taxtmi.com/caselaws?id=760377 Minute Maid Nimbu Fresh was classified as a fruit juice based drink under Tariff Item 22029020 rather than as lemonade under Tariff Item 22021020. The Tribunal noted that the issue had already been settled by a Larger Bench applying the common parlance test and the supporting legislation test, and that a beverage containing lime or lemon juice of not less than 5% falls within the fruit juice based drinks category. It also recorded that an earlier contrary view relied on by the Revenue had not displaced the Larger Bench ruling and that later decisions had followed the same classification approach. en-us Thu, 10 Oct 2024 00:00:00 +0530 Sat, 19 Oct 2024 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760377 Minute Maid Nimbu Fresh was classified as a fruit juice based drink under Tariff Item 22029020 rather than as lemonade under Tariff Item 22021020. The Tribunal noted that the issue had already been settled by a Larger Bench applying the common parlance test and the supporting legislation test, and that a beverage containing lime or lemon juice of not less than 5% falls within the fruit juice based drinks category. It also recorded that an earlier contrary view relied on by the Revenue had not displaced the Larger Bench ruling and that later decisions had followed the same classification approach. Case-Laws Central Excise Thu, 10 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760377