2019 (7) TMI 2053

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..... Dated:- 15-7-2019
Excise Appeal No. 50661 of 2015 WITH Excise Appeal No. 50662 of 2015, AND Excise Appeal No. 70012 of 2015, 70169 of 2018 - FINAL ORDER NOs. 71374-71377 / 2019
Central Excise
Classification of certain beverages manufactured by the appellants - Minute Made Nimbu Fresh - Numbooz Masala Soda - Nimbooz - classifiable under Central Excise Tariff Item No.22021020 or 22029020 of .....

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..... Nimbooz Masala Soda and 7up Nimbooz manufactured by the appellant manufacturers were classifiable under Tariff Item No.22029020 of Schedule to the Central Excise Tariff Act, 1985 which is for category of Fruit Pulp or Fruit Juice Based Drinks . The impugned order set aside - appeal allowed.
HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri .....

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..... ned authorised representative on behalf of the Revenue. 3. The beverages such as "Minute Made Nimbu Fresh", "Numbooz Masala Soda" and "Nimbooz" were manufactured by the appellant manufacturers. The dispute that arose was with respect to classification of the goods so manufactured as to whether the same were classifiable under Central Excise Tariff Item No.22021020 or 22029020 of the Schedule to C .....

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..... Larger Bench, it has to be held that the demands raised in all the above stated appeals confirmed by Original Authority holding the said beverages to be falling under Tariff Item No.22021020 are not sustainable. 6. We, therefore, allow all the appeals by setting aside the impugned orders except for the part of the Order-in-Original dated 28 October, 2014 in respect of M/s Brindavan Beverages Pvt. .....

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