Fruit-juice-based drink classification prevails over lemonade entry for beverages meeting lemon-content standards and market recognition.

Beverages containing 5% or more lemon juice and not less than 10% total soluble solids were held to be fruit-juice-based drinks, not lemonade. Applying the tariff structure under Heading 2202, the General Rules for Interpretation, common parlance, and supporting Food Safety and Standards norms, the products were found to answer the description of the specific fruit juice based drinks entry rather than merely flavoured water. Minute Maid Nimbu Fresh, 7up Nimbooz Masala Soda, and 7up Nimbooz were therefore classified under Tariff Item 2202 90 20 and excluded from Tariff Item 2202 10 20. The earlier view treating them as lemonade was rejected.

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Issues: Whether Minute Maid Nimbu Fresh, 7up Nimbooz Masala Soda, and 7up Nimbooz are classifiable under Tariff Item 2202 90 20 as fruit pulp or fruit juice based drinks, or under Tariff Item 2202 10 20 as lemonade.

Analysis: Heading 2202 contains two competing sub-groups: the first covers waters containing added sugar or flavouring, and the second covers other non-alcoholic beverages, including fruit pulp or fruit juice based drinks. The classification structure and the General Rules for Interpretation require that a product placed under a triple-dash entry must first answer the description of the relevant single-dash sub-heading. On the facts, the products in question contained lemon juice content of 5% or more and total soluble solids of not less than 10%. They were not merely flavoured waters but beverages whose character was based on fruit juice. The common parlance material, including labels and market description, showed that drinks with 5% or more lemon juice were bought and sold as ready to serve fruit drinks, while lemon-flavoured beverages without fruit content were treated as lemonade. The Food Safety and Standards regulations were also relevant support, because the products satisfied the standards prescribed for lime or lemon ready to serve fruit beverages and carbonated fruit drinks. The earlier view treating the products as lemonade was not accepted.

Conclusion: The products are not classifiable as lemonade under Tariff Item 2202 10 20; they fall under Tariff Item 2202 90 20 as fruit pulp or fruit juice based drinks.

Final Conclusion: The reference was answered in favour of the assessees on tariff classification, and the products were held classifiable as fruit juice based drinks under the relevant tariff entry.

Ratio Decidendi: Where a beverage is not merely flavoured water but is a fruit-juice-based drink satisfying the relevant fruit-content standard, it is to be classified under the specific fruit juice based drinks entry rather than the lemonade entry, applying the tariff structure, common parlance, and supporting statutory standards.

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