CESTAT, Chennai Allows Excise Duty Exemption to Pepsico on ‘Nimbooz’ - 19.02.2020

Customs Excise and Service Tax Appellate Tribunal (CESTAT ), Chennai has observed that the brand ‘Nimbooz’ is not lemonade and allowed excise duty exemption. The Court observed that the product ‘Minute Maid Nimbu Fresh’ manufactured by Brindavan Beverages Private Limited, and ‘7up Nimbooz’ manufactured by Pepsico India Holdings Private Limited are classifiable under Tariff Item 220-2 9020 of the Central Excise Tariff Schedule under the category of ‘fruit pulp or fruit juice based drinks’.

Tags : Customs Excise and Service Tax Appellate Tribunal Nimbooz Pepsico

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