Fruit juice based drink classification prevails over aerated water where the tariff provides a specific entry.

Heading 2202 distinguishes aerated waters from other beverages and separately covers fruit pulp or fruit juice based drinks. A product containing 23% apple juice, supported by a certificate from the Ministry of Food and Processing Industries, was treated as a juice-based drink rather than aerated water. The presence of a specific tariff entry for fruit juice based drinks prevailed over reliance on HSN Explanatory Notes. The product was therefore correctly classified under sub-heading 22029020 of the Central Excise Tariff Act, 1985, and not under sub-heading 22021010.

---

---

Issues: Whether the product in question was classifiable as aerated water under sub-heading 22021010 or as fruit pulp or fruit juice based drink under sub-heading 22029020.

Analysis: The tariff scheme under Heading 2202 distinguishes between waters, including aerated waters, and other beverages, and specifically provides a separate entry for fruit pulp or fruit juice based drinks. The product was shown on the record to contain 23% apple juice, and the certificate from the Ministry of Food and Processing Industries supported its character as a juice based drink. The reliance on HSN Explanatory Notes did not alter the result because the Central Excise Tariff contained a specific classification for fruit juice based drinks.

Conclusion: The product was correctly classified under sub-heading 22029020 of the Central Excise Tariff Act, 1985, and not under sub-heading 22021010.

---