‘Nimbooz’ cannot be classified as ‘Lemonade’ : CESTAT Chennai

Pepsico India Holdings Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Chennai) The appellant is engaged in the manufacture of aerated water and beverages which are sold under the brand ‘Nimbooz’ from March 2009 onwards. The issue under consideration is classification of ‘Nimbooz’. The fruit juice content of lime or lemon juice in MMNF, Nimbu Masala Soda or Nimbooz has been indicated to be not less than 5% and the Total Soluble solids is also not less than 10%. All the three products namely MMNF, Nimbu Masala Soda and Nimbooz, satisfy the requirements of Regulation ...