2021 (9) TMI 1412 - AT - Central Excise

Classification of goods - Nimbooz by 7 up - Nimbooz Masala Soda by 7 up - whether merits classification under CETH 2202 10 20 of the First Schedule to the Central Excise Tariff Act, 1985 as Lemonade or not - HELD THAT - The products involved in the present appeal are Nimbooz by 7 up, Tropicana Twister Nimbooz and Nimbooz Masala Soda by 7 up. The products, therefore, deserve classification under Tariff Item No. 2202 90 20. Appeal allowed - decided in favor of appellant.

Summary

Issues: Classification of products "Nimbooz by 7 up" and "Nimbooz Masala Soda by 7 up" under the Central Excise Tariff Act, 1985.

In this case, M/s. Varun Beverages Limited appealed against an order by the Commissioner of Central Excise Commissionerate, Noida-I, classifying the products as "Lemonade" under CETH 2202 10 20. The appellant argued for classification under Tariff Item 2202 90 20 as "fruit pulp of fruit juice based drinks," citing a previous Tribunal decision. The Authorized Representative for the Department supported the original order.

The Larger Bench of the Tribunal, in a previous decision, classified similar products under Tariff Item 2202 90 20 as "fruit pulp or fruit juice based drinks." The products in question, Nimbooz by 7 up, Tropicana Twister Nimbooz, and Nimbooz Masala Soda by 7 up, were deemed to fall under this category, contrary to the Commissioner's classification as "Lemonade."

Consequently, the Tribunal set aside the Commissioner's order, ruling in favor of the appellant's classification argument. The appeal was allowed, and the original classification was overturned.