https://www.taxtmi.com/caselaws?id=795559 Minute Maid Nimbu Fresh is described as classifiable under Tariff Item 2202 90 20 as a fruit pulp or fruit juice based drink, rather than as lemonade under Tariff Item 2202 10 20. The analysis applies the Larger Bench principle for an identical product: beverages containing at least 5% lime or lemon juice and at least 10% total soluble solids are treated as fruit juice based drinks under common parlance and applicable food regulations. The proposed lemonade classification is stated to be inconsistent with that tariff-classification principle. en-us Wed, 22 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795559 Minute Maid Nimbu Fresh is described as classifiable under Tariff Item 2202 90 20 as a fruit pulp or fruit juice based drink, rather than as lemonade under Tariff Item 2202 10 20. The analysis applies the Larger Bench principle for an identical product: beverages containing at least 5% lime or lemon juice and at least 10% total soluble solids are treated as fruit juice based drinks under common parlance and applicable food regulations. The proposed lemonade classification is stated to be inconsistent with that tariff-classification principle. Case-Laws Central Excise Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795559