2021 (9) TMI 1412

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..... e 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. - E/70059/2017 - Final Order No. 70220/2021 - Dated:- 23-9-2021 - Shri Dilip Gupta, President and Shri P.V. Subba Rao, Member (T) Shri B.L. Narasimhan, Advocate, .....

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..... nch of the Tribunal in Brindavan Beverages Pvt. Ltd. v. Commissioner of Customs Central Excise Service Tax, Meerut [2019 (29) G.S.T.L. 418 (Tri. - LB)], the products deserve to be classified under Tariff Item 2202 90 20 of the Central Excise Tariff Schedule under the category of fruit pulp of fruit juice based drinks . 3. Shri T.M. Siddiqui, Learned Authorised Representative appearing for .....

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