A two-judge bench of the Supreme Court will consider the issue of whether the product `Nimbooz’ can be classified under item `Lemonade’ Or `Fruit Pulp Or Fruit Juice Based Drinks.’
The appellants, M/S Aradhana Foods And Juices Pvt. Ltd has approached the Apex Court challenging the order dated October 1, 2021 passed by the Customs,Excise And Service Tax Appellate Tribunal Regional Bench At Hyderabad wherein the Tribunal held that ‘Nimbooz’ would be classifiable under CETH 2202 10 20 of the First Schedule to the Central Excise Tariff Act as “fruit pulp or fruit juice based drinks.”
The appellant contended that the product `Nimbooz’ can be classified under item `Lemonade’. The department, on the other hand, took a view that the product deserved classification under CETH 2022 90 20 under the category of “fruit pulp or fruit juice based drinks.”
Admitting the appeal, the Apex Court directed to issue notice returnable on 27.04.2022.
“Dasti, in addition, is permitted. Ms. Charanya Lakshmikumaran, learned counsel accepts notice on behalf of the respondent. Counter affidavit, if any, to be filed on or before 11.04.2022. Rejoinder affidavit, if any, to be filed within one week thereafter,” the Court said.
COMMISSIONER OF CENTRAL EXCISE HYDERABAD-I vs M/S ARADHANA FOODS AND JUICES PVT. LTD.
CITATION: 2022 TAXSCAN (SC) 127
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