Fruit juice concentrate beverages are classified as residuary non-alcoholic drinks when neither fruit-based nor aerated water entries apply.

A beverage manufactured from orange juice concentrate does not fall within the tariff entry for fruit pulp or fruit juice based drinks because that entry covers drinks based on fruit pulp or fruit juice, not concentrate. It also does not fall under aerated waters with added sugar or flavouring where carbon dioxide is added only as a preservative. Applying the Customs Tariff headings, interpretative rules, common parlance, and strict tariff interpretation, the product is classifiable under the residuary non-alcoholic beverages entry in heading 2202.

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Issues: Whether the product 'Fanta Fruity Orange' is classifiable as fruit pulp or fruit juice based drinks under tariff item 2202 99 20, or as other non-alcoholic beverages under tariff item 2202 99 90, or as aerated waters containing added sugar or flavouring under tariff item 2202 10.

Analysis: The classification notification adopts the Customs Tariff headings and the interpretative rules of the Customs Tariff Act, 1975. The product was found to be manufactured from orange juice concentrate and not from fruit pulp or fruit juice as such. The expression 'fruit pulp or fruit juice based drinks' was held to cover drinks based on fruit pulp or fruit juice, and not drinks based on fruit juice concentrate. The product therefore did not satisfy tariff item 2202 99 20. It was also held not to fall under tariff item 2202 10, since the carbon dioxide was added only as a preservative and not so as to make it an aerated water covered by that entry. Applying the scheme of heading 2202, the common parlance understanding, and strict interpretation of the tariff entries, the product was placed in the residuary entry within heading 2202.

Conclusion: The product is classifiable under tariff item 2202 99 90 and not under tariff item 2202 99 20 or 2202 10.

Final Conclusion: The ruling fixes the GST classification of the product in the residuary non-alcoholic beverages entry, with tax payable at the rate applicable to that entry.

Ratio Decidendi: A beverage manufactured from fruit juice concentrate does not fall within the tariff entry for fruit pulp or fruit juice based drinks, and where it is neither an aerated water entry nor a specific fruit-based entry, it is classifiable under the residuary non-alcoholic beverages heading.

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