Nimbooz classified under the category of fruit juice based drinks and not lemonade: CESTAT


Last updated: 30 November 2021

Court :
CESTAT, Allahabad

Brief :
In M/s Varun Beverages Ltd. v. Commissioner, Central Excise [Final Order No. 70253/2021 dated November 10, 2021] Hon'ble Customs, Excise & Service Tax Appellate Tribunal, Allahabad ("CESTAT") held that Nimbooz by 7 UP and Nimbus masala soda by 7 UP are classifiable under chapter heading 22029020 of the First Schedule to the Central Excise Tariff Act, 1985 ("the CET Act") which is for category of fruit pulp or fruit juice based drinks and thus M/s Varun Beverages Ltd. ("the Appellant") is entitled to consequential benefits, in accordance with law.

Citation :
Final Order No. 70253/2021 dated November 10, 2021

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Bimal Jain
Published in Excise
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