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TMI Blog2024 (10) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... (LB)] whereby it was held that the product MMNF is classifiable under Tariffs Sub-heading 22029020 as fruit pulp or fruit juice-based drink . There are no infirmity in the impugned order and accordingly the same is sustained - the appeal filed by the Revenue is dismissed. - MR. P.K. CHOUDHARY, MEMBER (JUDICIAL) AND MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Ms. Chitra Srivastava, Authorized Representative for the Revenue Shri Monish Panda, Advocate Ms. Amrita Singh, Advocate for the Respondent ORDER The present appeal has been filed by the Revenue - Appellant assailing the Order-in-Appeal No. NOI-EXCUS-001-APP-960-19-20 dated 23.09.2019 passed by learned Commissioner (Appeals) CGST, Noida whereby he allowed the appeal filed by the Assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified under tariff item 22029020 as Fruit pulp or fruit juice-based drink or under the tariff item 22021020 as Lemonade . The Respondent claims that the product in question is classifiable under tariff sub-heading 22029020, as Fruit pulp or fruit juice-based drink whereas the Department claims the classification under tariff sub-heading 22021020 as Lemonade . 4. Heard both the sides and perused the appeal records. 5. We find that the issue in the present appeal is no more res integra and is squarely covered by the decision of the Larger Bench of the Tribunal in the case of Brindavan Beverages Pvt. Ltd. Others vs. CCE ST, Hapur 2019 (29) G.S.T.L. 418 (Tri-LB) whereby it was held that the product MMNF is classifiable under Tariffs Sub-he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 urged that even when lemon or lime juice is added to water as a flavoring agent, the product can still be called lemonade. Though it has to be seen whether the product is essentially waters with added fl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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