2020 (2) TMI 288

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....-heading No. 2202 9020 of Central Excise Tariff Act, 1985 (CETA for short) and thereby claiming full exemption under Sl. No. 24 of Notification No. 1/2011-CE dated 01.03.2011. There is no disputes that the appellant has paid the duty at the rate of 1% ad velorem (without Cenvat Credit facility) along with Education Cess and Secondary and higher education cess as applicable and for the period 01.04.2012 to 31.03.2013 appellant had opted to pay duty on ''Nimbooz'' at the rate of 6% ad velorem, without Cenvat Credit facility. 2. The Revenue, entertaining a doubt that the above "Nimbooz'' manufactured and classified by the appellant did not fit into the general description under the Chapter sub-Heading for ''fruit pulp or fruit juice based d....

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....ring the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Bhopal Vs. Parle Agro Pvt. Ltd. - 2008 (226) ELT 194 (Tri.-Del.) has held as under:- "64. The fruit juice content of lime or lemon juice in MMNF, Nimbu Masala Soda or Nimbooz has been indicated to be not less than 5% and the Total Soluble solids is also not less than 10%. All the three products namely MMNF, Nimbu Masala Soda and Nimbooz, satisfy the requirements of Regulation 2.3.10 or Regulation 2.3.30. These products, therefore, would classify under Tariff Item No. 2202 9020 as fruit juice based drinks. The Mumbai Tribunal in Hindustan Coca Cola was, not justified in holding that the Regulations are not required to be examined. ....