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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 ..... MMISSIONER OF CGST, BHIWANDI [ 2022 (11) TMI 595 - CESTAT MUMBAI ]. The order relied on the decision by a Larger Bench of this Tribunal in M/S BRINDAVAN BEVERAGES PRIVATE LIMITED, KRANTI KUMAR CHANDRAKAR, M/S PEPSICO INDIA HOLDINGS PRIVATE LIMITED VERSUS COMMISSIONER CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, HAPUR AND BAREILLY [ 2019 (10) TMI 762 - CESTAT ALLAHABAD (LB) ] which held that the product Minute Maid Nimbu Fresh is classifiable under Tariff Item 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 HINDUSTAN COCA COLA BEVERAGES PVT LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, THANE-I [ 2014 (9) TMI 659 - CESTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant 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 2012, on the grounds that the Appellant has misclassified the product as fruit pulp or fruit juice drink under Chapter Sub-heading 22029020 instead of Lemonade under Chapter Sub-heading 22021020 and have therefore, contravened various provisions of Central Excise Rules, 2002. 4. In the SCN it was alleged that the Appellant is required to pay duty @ 10% during the period 19.03.2011 to 16.03.2012 and @ 12% from 17.03.2012 onwards on the transaction value on the clearances of the impugned product by class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edule 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 pulp or Fruit juice-based drinks' instead of 'Lemonade' under Chapter Sub-heading 22021020 of the First Schedule to the Central Excise Tariff Act, 1985. 7. The Ld. Commissioner (Appeals) relying on the Tribunal s decision in the case of M/s Hindustan Coca-Cola Beverages Private Limited vs Commissioner of Central Excise Thane - I [2014 (310) E.L. T. 145 (Tri- Mumbai)] passed the Order-in-Appeal dated 23.04.2015 upholding the aforesaid Order-in-Original, to the extent it confirmed the duty demand. However, with regards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 2.3.30. These products, therefore, would classify under Tariff Item No. 2202 90 20 as fruit juice based drinks. The Mumbai Tribunal in Hindustan Coca Cola was, not justified in holding that the Regulations are not required to be examined. 65 . The irresistible conclusion, therefore, that follows from both the common parlance test and the supporting legislation test is, therefore, that the three products MMNF, Nimbu Masala Soda and Nimbooz would classify under Tariff Item No. 2202 90 20 as fruit juice based drinks. 66 . It can however be u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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