2024 (10) TMI 976

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....al filed by the Assessee before him. 2. The facts of the case in brief are that the Respondent is engaged in the manufacturing of aerated water, packaged drinking water, fruit juice or pulp-based drinks under the brand name Coca-Cola, Fanta, Thums up, Maaza etc. The Respondent is also manufacturing the product 'Minute Maid Nimbu Fresh [MMNF]' since February, 2010, classifying the same under the tariff item 22029020 as "Fruit pulp or fruit juice based drink". The fact of manufacture of the said product and clearance of the same under tariff item 22029020 was informed by the Assessee to the Department vide their letter dated 01.02.2010. A periodical Show cause notice [SCN] was issued to the Respondent alleging non-payment of duty to the tune....

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....ct MMNF is classifiable under Tariffs Sub-heading 22029020 as "fruit pulp or fruit juice-based drink". 6. We find that the Department has not filed any appeal challenging the Larger Bench's decision in the case of Brindavan Beverages Pvt. Ltd. & Others (supra). We further find that the same issue has also been settled in favour of the Appellant in Appellant's own case vide Final Order No. A/85981-85983/2022 (Tri. Mumbai) dated 12.10.2022 and by this Bench of the Tribunal vide Final Order No.71423/2019 dated 19.07.2019. Both the orders relied on the decision of the Larger Bench of this Tribunal vide Miscellaneous Order No.70132-70134/2019, dated 30.04.2019 [also reported as 2019 (29) G.S.T.L. 418 (Tri. - LB)] which held that the product "Mi....

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....n whether the product is essentially waters with added flavour or whether lemon juice is the basis of the fruit drink, but the answer also lies in the definition of "non-carbonated ready to serve fruit beverages" under Regulation 2.3.10 and "carbonated fruit beverages and fruit drinks" under Regulation 2.3.30. It would follow from these Regulations that even when lime juice is added but the fruit content of lime or lemon juice is not less than 5%, the product would be classified as fruit juice based drinks but if the lime or lemon juice content is less than 5%, then it would classify as lemonade. 67. Accordingly, the reference is answered as follows : The product "Minute Maid Nimbu Fresh (hereinafter referred to as MMNF) manufactured ....