A Supreme Court bench recently agreed to consider whether 'Nimbooz' was 'lemonade' or 'fruit pulp or fruit juice based drink' for the purposes of determining the excise duty on the drink.
The bench was led by Jusice MR Shah and BV Nagarathna and it was formed after an appeal from a company, Aradhana Foods, that demanded the drink be called 'lemonade' instead of its current categorization under 'fruit pulp or fruit juice based drink'.
A bench of Justices Dilip Gupta And P. Venkata Subba Rao had earlier categorized Nimbooz as a fruit juice based drink, because of which it came under tarrif Item 2202 90 20 of the Central Excise Tariff.
"In view of the aforesaid order of the Larger Bench of the Tribuanl, 'Nimbooz' would be classifiable under CETH 2202 10 20 of the First Schedule to the Central Excise Tariff Act," said the bench in its order. Because of this, the bench has determined that the appeal by Aradhana Foods can be considered.
(With inputs from Live Law).
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