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TMI Blog2019 (7) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... under 22029029. Nimbu masala soda 7 UP alongwith other products in the said decision is held to be classified under Tariff Item No. 22029029 as fruit pulp or fruit juice based drink - the Adjudicating Authority below have ignored the relevant criteria that lemon juice has been used by the appellant as fruit juice and not merely as flavouring agent while manufacturing Nimbus soda. Imposition of penalty - HELD THAT:- There was no malafide intention of the appellant to evade the duty. Penalty upon the company as well as Shri Gopal Krishna Kasturi is therefore opined to have wrongly been imposed. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 51712, 51671 of 2018 - Final Order No. 50844/2019 - Dated:- 18-6-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Pepsico India Holdings Pvt. Ltd. The said proposal was initially confirmed vide order No. 56/2016 dated 07 June 2016. The appeal thereafter has already been rejected vide the impugned order of Commissioner (Appeals). Being aggrieved the appellant is before this Tribunal. 3. We have heard Shri Dhruv Tiwari, learned Advocate of the appellant and Shri P. Juneja, learned Departmental Representative for the Department. 4. It is submitted on behalf of the appellant that the issue of classification of Nimbu Masala Soda as to whether it is a lemonade or a fruit pulp or fruit juice based drink has now been settled by the decision of Larger Bench of this Tribunal vide final order No. 70920-70922 of 2019 dated 30 April 2019. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with flavouring, elements as lime and lemon, would not fall for classification under 22021020 (lemonade). On the other hand, if the products are not essentially water and the lemon juice is the basis of fruit drink and is not merely use as a flavouring agent the product will fall under 22029029. Nimbu masala soda 7 UP alongwith other products in the said decision is held to be classified under Tariff Item No. 22029029 as fruit pulp or fruit juice based drink. 6. In view of the said decision, though the same was not in existence at the time the order under challenge was announced but now the issue remains no more res-integra. Also the product in the impugned appeal is the same as was dealt with by the Larger Bench being the produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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