2026 (3) TMI 737

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Nimbooz Masala Soda under tariff item number 22021020. 2. Briefly the facts of the present case are that the appellant is engaged in manufacturing of Non-Sweetend aerated water & fruit juice drink falling under Chapter Heading No. 22029020 of the Central Excise Tariff Act, 1985. The respondent filed refund claims with the Divisional office on identical grounds for refund of amount deposited under protest on clearance of fruit juice namely 'Nimbooz Masala Soda'. Since, the refund claims were not found tenable, show cause notices were issued to the respondent asking them to explain as to why the claims should not be rejected. The respondent filed the reply to the show cause notice and claimed that Nimbooz Masala Soda is a fruit j....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sioner is not mandated to remand back a case to the Original Authority for de-novo proceedings. She further submits that NMS satisfied all the ingredients and is required to be classified under tariff heading 22021020. 5. On the other hand, learned counsel for the respondent submits that this issue is no more res integra and the Larger Bench of the Tribunal in the appellant's own case and the Division Bench of Allahabad in the appellant's own case by following the Larger Bench has held that the goods under dispute are classifiable under tariff item number 22029020 which is for category of fruit pulp or fruit juice based drinks. The learned Counsel for the appellant in support of his submissions has relied upon the following decisions: ....