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2021 (11) TMI 1228

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Full Text of the Document

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....NICAL) For the Appellant : Shri Atul Gupta, Advocate For the Respondent : Shri Anupam Kumar Tiwari, Authorised Representative ANIL CHOUDHARY: Heard both sides. 2. The issue involved in this appeal relates to classification dispute. 3. The appellants manufacture beverages such as 'Nimbooz by 7 UP' and 'Nimbus Masala Soda by 7 UP' and classified them under chapter heading 22029020 ....

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