2026-VIL-1334-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Classification of Minute Maid Nimbu Fresh beverage product – Appellant, a contract packaging/bottling company manufacturing and clearing 'Minute Maid Nimbu Fresh' (MMNF) declared classification of Central Excise Tariff Heading 22029020 as 'Fruit pulp' or 'Fruit juice based drink' – Department alleged that MMNF should be classified under CETH 22021020 as 'Lemonade' and therefore abatement under Section 4A of Central Excise Act would not be available – Demand of differential Central Excise duty on ground that tax payable on Section 4 value was not paid – Whether MMNF containing lemon juice concentrate of 1% and total soluble solids of 5.7% should be classified as 'Lemonade' under CETH 22021020 or as 'Fruit juice based drink' under CETH 22029020 – HELD – Larger Bench of Tribunal in Brindavan Beverages Pvt. Ltd. has settled this issue. The product qualifies as fruit juice based drink under CETH 22029020 where fruit content of lemon or lime juice is not less than 5%. Where such fruit content is less than 5%, product would classify as lemonade; both common parlance test and supporting legislation test under Regulations 2.3.10 and 2.3.30 regarding non-carbonated and carbonated fruit beverages respectively support classification as fruit juice based drinks when fruit juice content meets specified minimum threshold - MMNF with lemon juice concentrate of 5% and Total Soluble Solids of 10% satisfies definition of fruit juice based drinks; Department's reclassification as lemonade is not justified - The demand of differential Central Excise duty is set aside and appellant's declared classification under CETH 22029020 is upheld – The appeal is allowed
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