The nation was perplexed over the question of whether the drink 'Nimbooz' is a drink or lemonade. The drink Nimbooz was first presented by PepsiCo in 2013. The popular drink is said to be made entirely of real lemon extract and has no added fizz. The representation ignited the debate about its categorizing.
Several unconventional subject matters have recently intrigued the Indian judiciary's interest. In the most recent case, a Supreme Court bench intended to analyze whether 'Nimbooz' is a juice or lemonade. The precise cost of excise tax to be charged on the drink will also be ascertained, once the Supreme Court rules on its legality. As of March of 2015, the case has been ongoing.
Who Brought This Discussion To The Court?
A business firm named Aradhana Foods bought the case to light and presented it before the official Justice MR Shah and Justice BV Nagarathna.
The two officials wanted to classify the drink as lemonade instead of the existing state of the juice-based drink. The case was mainly filed for focusing and examining the tax that will be charged on the drink, which would be based on the category the drink would be put into.
Nimbooz was earlier categorized as a fruit juice-based drink by Justice Dilip Gupta and P Venkata Subba Rao. The drink was then subjected to tariff Item 2022 90 20f the central excise Tariff and was also asked to pay the tax as a lemonade drink from February 2009 to December 2013
Overturning the original ruling the Supreme Court bench of Justice Justice BV Nagarathna and MR Shah stated that in the perspective of the aforementioned order of the Tribunal, 'Nimbooz' would be categorized under CETH 2022 10 20 of the First Schedule to the Central Excise Tariff Act," and they also decided to hear Aradhana Foods' appeal.
