Court Upholds "Nimbooz" Classification as Fruit Juice-Based Drink, Rejects Revenue's Reclassification as Lemonade Under 2202 1020.

Classification of goods - Nimbooz - fruit pulp or fruit juice based drink - packaged nimbu pani - the classification declared by the appellant under the Chapter sub-heading 2202 9020 is held to be correct and hence the Revenue is not justified in reclassifying ‘’Nimbooz’’ as ‘’Lemonade’’ under Chapter sub-Heading 2202 1020. .....

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