2019 (7) TMI 486

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....e company namely M/s Varun Beverages Ltd. and its Plant Accountant Shri Gopal Krishna Kasturi. 2. The fact in brief are that M/s Varun Beverages Ltd./appellants are engaged in manufacture of aerated water, packed water and juices falling under CTS 22021020, 22021010 and 22029029 respectively of the 1st Schedule of CETA, 1985. Department observed that the appellants have misclassified their product Nimbus Masala Soda by 7 UP "(IIMP Masala Soda 7 UP)" under Chapter Heading 22029029 (fruit pulp or fruit juice based drinks) despite that same is classified under Heading 22021020 (Lemonade). Accordingly alleging that during the period September 2014 to June 2015 the appellants have short paid the central excise duty due to the above mis-declar....

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....spect to imposition of penalty upon Shri Gopal Krishna Kasturi. 5. Learned Departmental Representative has conceded the decision of the Hon'ble Larger Bench. However about the product as the one in question, the same is objected to be fruit drink. After hearing and pursuing the decision of the Hon'ble Larger Bench, we observe that the bench has meticulously examined the general rules for interpretation, First Schedule that provide for classification of goods, the harmonized system of nomenclature, the definitions of natural water, mineral water, aerated water and snow ice. Even has examined the common parlance test as well as the supporting legislations as that of Safety and Standards Act, 2006, the Food Safety and Standards (classifying....