The Supreme Court recently agreed to consider whether the product, ‘Nimbooz’ can be classified under item, ’Lemonade’ or as ‘fruit pulp or fruit-based drinks’ for the purpose of Central Excise levy.
The appellants, Aradhana Foods And Juices Pvt. Ltd has approached the Apex Court challenging the order dated October 1, 2021, wherein the Tribunal held that ‘Nimbooz’ would be classifiable under Central Excise Tariff Act as “fruit pulp or fruit juice based drinks.”
The appellant contended that the product `Nimbooz’ can be classified under the item `Lemonade’. The department, on the other hand, took a view that the product deserved classification under the category of “fruit pulp or fruit juice based drinks.” Admitting the appeal, the Apex Court directed to issue notice returnable on April 27, 2022.
