CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Excise Cross Application No. 60048 of 2017 In Excise Appeal No. 60544 of 2016 [Arising out of Order-in-Appeal No. 246-247/CE/Appeal-II/Delhi/2016 dated

22.08.2016 passed by the Commissioner (Appeals-II), Central Excise, Delhi]

Commissioner of Central Goods & Service ……Appellant Tax, Faridabad GST Bhawan, New CGO Complex, NH-IV, Faridabad, Haryana 121001 VERSUS M/s Varun Beverages Ltd ……Respondent Village Tajpur Ujina, Nuh Hodal Road, Post Ujina, The. Nuh, Dist. Mewat, Haryana 122107 APPEARANCE:

Ms. Amita Gupta, Authorized Representative for the Appellant Shri Bimal Jain, Advocate for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60148/2026 DATE OF HEARING:12.02.2026 DATE OF DECISION:12.02.2026 S.S.GARG:

The present appeal has been filed by the Revenue against the impugned order in appeal dated 22.08.2016, whereby, the learned Commissioner has classified the impugned goods i.e. Nimbooz Masala Soda under tariff item number 22021020.

2. Briefly the facts of the present case are that the appellant is engaged in manufactur