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TMI Blog2024 (6) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd, are engaged in the manufacture of aerated drinks and fruit pulp or fruit juice based drinks under different brand names, classifying them under Chapter 22 of the First Schedule to the Central Excise Tariff Act, 1985. The Appellant commenced the production of "Minute Maid Nimbu Fresh" (hereinafter referred to as the 'impugned product'), in pack size of 200ml, in returnable glass bottle on 19.03.2011 and classified the same under Tariff Heading 2202 9020, as fruit pulp or fruit juice drink. The Appellant was duly clearing the same @ 5% rate of duty. 3. A Show Cause Notice [SCN] dated 31.05.2013 was issued to the Appellant, proposing to recover Central Excise Duty payable on the impugned product, during the period April 2011 to August ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Rules, 2002 read with Section 11 AC of the Central Excise Act, 1944. 6. Such Order-in-Original dated 30.09.2014 was challenged before the Commissioner (Appeals). The Commissioner (Appeals) observed about the issue involved in the appeal as follows: "From the facts of the case, I find that the main issue to be decided in the instant appeal is whether the product 'Minute Maid Nimbu Fresh' has rightly been classified by the adjudicating authority as 'Lemonade" under Chapter Sub-heading 22021020 of the First Schedule to the Central Excise Tariff Act, 1985. I observe that the appellant has put forth various pleas to substantiate that the impugned product was correctly classifiable under Chapter Sub-heading 22029020 as 'Fruit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2202 90 20 of the Central Excise Tariff Schedule under the category of "fruit pulp or fruit juice based drinks". The Larger Bench did not agree with the decision in the matter of M/s Hindustan Coca-Cola Beverages Private Limited vs Commissioner of Central Excise Thane - I [2014 (310) E.L. T. 145 (Tri- Mumbai)], on which reliance has been placed in the impugned order by the Commissioner (Appeals). The Larger Bench held as under :- "64. The fruit juice content of lime or lemon juice in MMNF, Nimbu Masala Soda or Nimbooz has been indicated to be not less than 5% and the Total Soluble solids is also not less than 10%. All the three products namely MMNF, Nimbu Masala Soda and Nimbooz, satisfy the requirements of Regulation 2.3.10 or Regulation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ala Soda" or 7UP "Nimbooz" manufactured by PepsiCo India Holdings Private Limited are classifiable under Tariff Item 2202 90 20 of the Central Excise Tariff Schedule under the category of "fruit pulp or fruit juice based drink"." 11. The above referred decision of the Larger Bench has been followed in the following matters: * M/s Varun Beverages Pvt. Ltd. v. Commissioner of Customs, Central Excise and Service Tax, Noida, Final Order No. 71374-71377/2019 (Tri. Allahabad) * M/s Aradhana Foods and Juices Pvt. Ltd. v. Commissioner of Customs, Central Excise and Service Tax, Hyderabad-I, 2021 (10) TMI 528 (Tri. Hyderabad) * M/s. Pepsico India Holdings Pvt. Ltd. v. Commissiner of Central Excise, Puducherry, 2020 (2) TMI 288 (Tri. Chennai) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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