Patna HC: Disciplinary Authority Cannot Impose Major and Minor Penalties in a Single Order  ||  Calcutta HC: Landlord Decides His Residential Needs; Courts Cannot Set Living Standards in Eviction  ||  Orissa HC: Second Marriage During Subsistence of First Remains Invalid Even After First Wife's Death  ||  Karnataka HC: Appeals Against Acquittal in Bailable Offences Lie Only Before High Court  ||  Supreme Court: Stamp Duty on an Agreement to Sell is Leviable Only if Possession is Transferred  ||  SC: Motive Becomes Irrelevant When Direct Evidence Such as a Dying Declaration is Available  ||  Supreme Court Issues Directions to CoC in Builder Insolvency Cases To Protect Homebuyers’ Interests  ||  MP High Court: Women Retain Reservation Benefits After Marriage if Caste is Recognized in Both States  ||  Allahabad HC: Police Must Prosecute Informants of False Firs, and IOs May Face Contempt if They Fail  ||  MP HP: Over-Age Candidate Cannot Claim Age Relaxation Due to Delay in Earlier Recruitment    

CESTAT, Chennai Allows Excise Duty Exemption to Pepsico on ‘Nimbooz’ - (19 Feb 2020)

EXCISE

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved