https://www.taxtmi.com/caselaws?id=467347 Tariff classification of beverages was determined by reference to an earlier Larger Bench ruling holding that the goods fell under Chapter Heading 22029020 as fruit pulp or fruit juice based drinks, not under Chapter Heading 22021020 as lemonade. That binding classification was also followed in the appellant's earlier proceedings, and the contrary view adopted by the Revenue could not be sustained on identical facts. The text states that the appellant's classification was accepted, the demand was set aside, and the appeal succeeded. The stated principle is that an authoritative Larger Bench classification governs later disputes involving the same product unless distinguishable facts are shown. en-us Wed, 10 Nov 2021 00:00:00 +0530 Sun, 15 Mar 2026 00:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467347 Tariff classification of beverages was determined by reference to an earlier Larger Bench ruling holding that the goods fell under Chapter Heading 22029020 as fruit pulp or fruit juice based drinks, not under Chapter Heading 22021020 as lemonade. That binding classification was also followed in the appellant's earlier proceedings, and the contrary view adopted by the Revenue could not be sustained on identical facts. The text states that the appellant's classification was accepted, the demand was set aside, and the appeal succeeded. The stated principle is that an authoritative Larger Bench classification governs later disputes involving the same product unless distinguishable facts are shown. Case-Laws Central Excise Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467347