In a bizarre case, a Supreme Court bench has decided to address the dispute of whether “Nimbooz” is lemonade or a pulp/fruit juice drink to determine the amount of excise duty on it. Judge MR Shah and Judge BV Nagarathna led the bench and the case was filed by a company named Aradhana Foods who wanted the drink to be classified as a lemonade instead of its current status as a fruit pulp drink made from lemonade. Juice. Earlier, Judge Dilip Gupta and P. Venkata Subba Rao classified Nimbooz as a fruit juice drink. The consequence was that the drink fell under tariff heading 2022 90 20 of the central excise tariff. They placed the order with the statement – “The product “Minute Maid Nimbu Fresh” (hereafter referred to as MMNF) manufactured by Brindavan Beverages Private Limited, and 7UP “Nimbooz Masala Soda” or 7UP “Nimbooz” manufactured by PepsiCo India Holdings Private Limited fall under Central Excise Tariff Schedule heading 2022 90 20 in the category of drinks made from fruit pulp or fruit juice.
The bench indicated in its order that the Nimbooz would be classified under CETH 2022 10 20 rather than the aforementioned tariff section. The statement read: “In view of the aforementioned order of the greater bench of the Court, ‘Nimbooz’ would be classifiable under CETH 2022 10 20 of the First Schedule of the Central Excise Tariff Act”, due which the bench decided to consider the appeal filed by Aradhana Foods.
The drink was launched in 2013 by PepsiCo and the drink was described as made with real lemon juice without fizz and hence it sparked the debate on whether it should be categorized as lemonade or fruit juice or juice made from lemon pulp. fruits. Nevertheless, the drink can be found at any of your nearest grocery stores or online platforms if you wish.
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