Tariff classification of fruit-juice products: diluted fruit preparations remain classifiable under the specific heading, not general beverages.

Fruit-juice-based products were classified as fruit preparations under Tariff Heading 20.01 rather than as non-alcoholic beverages under Heading 22.02 because Chapter 20 specifically covers fruit preparations, while Chapter 22 is a more general beverage entry. The tariff analysis treated the product's dilution or beverage-style presentation as insufficient to alter its essential character. A diluted fruit juice does not cease to be a fruit juice beverage for tariff purposes, so a product that remains fruit-juice-based cannot be moved to the general beverage heading merely on that basis.

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Issues: Whether the products manufactured by the assessee were classifiable as fruit preparations under Tariff Heading 20.01 or as other non-alcoholic beverages under Tariff Heading 22.02.

Analysis: The competing entries were examined on the basis of the analytical report and the tariff structure. Chapter 20 was treated as a specific entry covering preparations of fruits, while Chapter 22 was regarded as a more general entry covering beverages other than fruit or vegetable juices of Heading 20.01. The Tribunal's view that the products were fruit preparations was accepted, and it was held that a diluted fruit juice does not cease to be a fruit juice beverage for tariff purposes.

Conclusion: The products were correctly classified under Tariff Heading 20.01 as fruit preparations, and not under Tariff Heading 22.02.

Ratio Decidendi: Where a tariff entry specifically covers fruit preparations, a product that remains a fruit-juice-based preparation cannot be shifted to a more general beverage entry merely because it is diluted or presented as a beverage.

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