2025 (7) TMI 2052

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....entral Excise<br>HON&#39;BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON&#39;BLE MR PULLELA NAGESWARA RAO, MEMBER (TECHNICAL) For the Appellant : Mr. Himayush Chopda, Authorised Representative For the Respondent : Mr. M. Sreekanth, Superintendent (AR) DR. D.M. MISRA Heard both sides. 2. These two appeals are filed against Order-in-Original No.BLR-EXCUS-003-COM-39-15-16 dated 10.02.201....

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....eld as follows:- 2. The issue that arises for consideration in this appeal is as to whether the product "Minute Maid Nimbu Fresh" falls under Chapter Heading 2202 9020 or Chapter Heading 2202 1020 of the Central Excise Tariff Act, 1985. 3. This precise issue was referred to a Larger Bench in M/s. Brindaban Beverages Private Limited vs. Commissioner of Customs, Central Excise & Se....