new Delhi. You must have drunk the drink Nimbooz. If you have not drunk then someone must have made you drink. And even if it has not been done, then it must have been seen or heard about it. There is a confusion among some people regarding this. That is, some consider it to be lemonade, then some find its taste like fruit juice. Now the Supreme Court of India will remove this confusion of the people. Because the company has reached the Supreme Court to determine whether the lemon is lemonade or fruit juice.
This matter has come to the Supreme Court due to the excise duty levied on it. If it is considered as lemonade, then the rate of excise is more on it and if it is considered as fruit juice or juice based on fruit pulp, then the rate is different. The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has placed lemons in the fruit juice category. Against this order, M/s Aradhana Foods has approached the Supreme Court.
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double bench will hear
The petition will be heard by a two-judge bench of Justices MR Shah and BV Nagarathna. The case of Nimbuj is going on in the court since 2015. Now after the decision of the Supreme Court, the category of lemon will be cleared and the excise duty on this product will also be determined. Aradhana Foods has demanded that the drink be classified as lemonade instead of the current ‘fruit pulp or fruit juice’ category. The Supreme Court is expected to hear the company’s petition next month.
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At present lemonade comes under item 2202 90 20 of Central Excise Tariff. Aradhana Foods is seeking to classify the drink under CETH 2022 10 20 of the First Schedule to the Central Excise Tariff Act 1985. Nimbuj was launched by PepsiCo in 2013. The company had told this drink to be made from real lemon juice without fizz. Due to this, a dispute started regarding its classification and excise duty on it. The matter is pending in the court since 2015.
Tags: food, Supreme Court of India
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