Minute Maid Nimbu Fresh Classifiable as fruit pulp or fruit juice based drink

Hindustan Coca Cola Beverages Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad)

In the case of Hindustan Coca Cola Beverages Pvt. Ltd. vs. Commissioner of Central Excise, the issue revolved around the classification of “Minute Maid Nimbu Fresh,” a product manufactured by the appellant. The dispute arose when the Central Excise department issued a Show Cause Notice (SCN) challenging the classification of the product under Chapter Sub-heading 22029020 (fruit pulp or fruit juice-based drinks) instead of 22021020 (lemonade) of the Central Excise Tariff Act, 198

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