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

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.

The revenue disputed that during the period February, 2009 to December, 2013 these beverages are classified under chapter heading 22021020 and not under chapter heading 22029020, as claimed by the Appellant, and hence liable to excise duty as lemonade.

Hon’ble CESTAT, observed that similar issue had arisen earlier in the Appellant’s own case before this Tribunal and vide final order dated July 15, 2019, this Tribunal referred the order to the larger bench decision of this Tribunal dated April 30, 2019, – 2019 (29) GSTL 418 (L.B.) wherein it has been held that these goods under dispute are classifiable under tariff item No. 22029020, which is for the category of fruit pulp or fruit juice-based drinks.

Relied upon the ruling of the Larger Bench and Division Bench in the Appellant’s own case and allowed the present appeal.

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 CET Act, which is for category of fruit pulp or fruit juice based drinks and thus the Appellant is entitled to consequential benefits, in accordance with law.

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Recorded: GST Course on Exports, Deemed Exports, SEZ, Imports, Merchandise Exports, Inverted Duty Structure (including Refunds)

Course Details: 6 Online Recorded Sessions of 2.30Hrs each with Background Material (BGM)

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For more details, Call: +91-8076563802, E-mail: intern@a2ztaxcorp.com, Web: www.a2ztaxcorp.in

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.

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.

The revenue disputed that during the period February, 2009 to December, 2013 these beverages are classified under chapter heading 22021020 and not under chapter heading 22029020, as claimed by the Appellant, and hence liable to excise duty as lemonade.

Hon’ble CESTAT, observed that similar issue had arisen earlier in the Appellant’s own case before this Tribunal and vide final order dated July 15, 2019, this Tribunal referred the order to the larger bench decision of this Tribunal dated April 30, 2019, – 2019 (29) GSTL 418 (L.B.) wherein it has been held that these goods under dispute are classifiable under tariff item No. 22029020, which is for the category of fruit pulp or fruit juice-based drinks.

Relied upon the ruling of the Larger Bench and Division Bench in the Appellant’s own case and allowed the present appeal.

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 CET Act, which is for category of fruit pulp or fruit juice based drinks and thus the Appellant is entitled to consequential benefits, in accordance with law.

Online GST Course by Bimal Jain

Recorded: Certified Advanced GST Course

Course Details: Certificate of Participation will be Provided, Free GST Updates on E-mail, WhatsApp, Telegram for 1 Year, Background Material and PPT will be Provided on the downloadable basis, Total 21 Recorded Sessions (60 Hours), will be available for 120 hours or 60 Days whichever expires earlier.

For Registration:- https://cutt.ly/hxjl5Cu

Recorded: GST Course on Exports, Deemed Exports, SEZ, Imports, Merchandise Exports, Inverted Duty Structure (including Refunds)

Course Details: 6 Online Recorded Sessions of 2.30Hrs each with Background Material (BGM)

For Registration:- https://cutt.ly/pvw7mzl

For more details, Call: +91-8076563802, E-mail: intern@a2ztaxcorp.com, Web: www.a2ztaxcorp.in

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.

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.

The revenue disputed that during the period February, 2009 to December, 2013 these beverages are classified under chapter heading 22021020 and not under chapter heading 22029020, as claimed by the Appellant, and hence liable to excise duty as lemonade.

Hon’ble CESTAT, observed that similar issue had arisen earlier in the Appellant’s own case before this Tribunal and vide final order dated July 15, 2019, this Tribunal referred the order to the larger bench decision of this Tribunal dated April 30, 2019, – 2019 (29) GSTL 418 (L.B.) wherein it has been held that these goods under dispute are classifiable under tariff item No. 22029020, which is for the category of fruit pulp or fruit juice-based drinks.

Relied upon the ruling of the Larger Bench and Division Bench in the Appellant’s own case and allowed the present appeal.

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 CET Act, which is for category of fruit pulp or fruit juice based drinks and thus the Appellant is entitled to consequential benefits, in accordance with law.

Online GST Course by Bimal Jain

Recorded: Certified Advanced GST Course

Course Details: Certificate of Participation will be Provided, Free GST Updates on E-mail, WhatsApp, Telegram for 1 Year, Background Material and PPT will be Provided on the downloadable basis, Total 21 Recorded Sessions (60 Hours), will be available for 120 hours or 60 Days whichever expires earlier.

For Registration:- https://cutt.ly/hxjl5Cu

Recorded: GST Course on Exports, Deemed Exports, SEZ, Imports, Merchandise Exports, Inverted Duty Structure (including Refunds)

Course Details: 6 Online Recorded Sessions of 2.30Hrs each with Background Material (BGM)

For Registration:- https://cutt.ly/pvw7mzl

For more details, Call: +91-8076563802, E-mail: intern@a2ztaxcorp.com, Web: www.a2ztaxcorp.in

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.