Fruit juice based drink classification prevails where product composition satisfies food regulations and specific tariff heading applies.

Classification of "Minute Maid Nimbu Fresh" turned on whether it was a fruit juice based drink or lemonade. Applying the common parlance test and the supporting legislation test, and following the Larger Bench view, the product's fruit juice content and total soluble solids were found to satisfy the relevant food regulations. It was therefore classified under Tariff Item 2202 90 20 as a fruit juice based drink, rather than under Tariff Item 2202 10 20 as lemonade. The appeals were allowed.

---

---

Issues: Whether "Minute Maid Nimbu Fresh" was classifiable under Tariff Item 2202 90 20 as a fruit juice based drink or under Tariff Item 2202 10 20 as lemonade.

Analysis: The dispute turned on the correct tariff classification of the product. The decision of the Larger Bench was followed, which held that the fruit juice content and total soluble solids of the product satisfied the relevant food regulations and that the product fell within the category of fruit juice based drinks. The reasoning applied the common parlance test and the supporting legislation test, and treated the product as covered by the more appropriate and specific classification under Tariff Item 2202 90 20.

Conclusion: The product was held to be classifiable under Tariff Item 2202 90 20 as a fruit juice based drink, not under Tariff Item 2202 10 20 as lemonade. The appeals were allowed.

---