2023 (6) TMI 425 - SCH - Customs

Classification of imported goods - Big Cola - Big Orange Cola - Big Lemon etc. - goods are described as carbonated beverage with fruit juice - whether classifiable under Customs Tariff Heading 22021090 and 22021020 as claimed by the Revenue or are classifiable under 22029920 as claimed by the respondent/importer? - It was held that the products, in question, have been correctly classified under 22029920 by the learned Commissioner (Appeals) in the impugned order and the same calls for no interference. HELD THAT - This Court is of the opinion that the order impugned does not call for interference. The appeal is, accordingly, dismissed.