Aloe vera juice classification: products remain vegetable juices under Heading 2009, not non-alcoholic beverages under Heading 2202.

Aloe vera Gel, Aloeberry Nectar and Forever Freedom were held classifiable as vegetable juices under Heading 2009, because they remained juice products obtained from aloe vera and had not been compounded into non-alcoholic beverages under Heading 2202. The Tribunal noted that preservatives and filtration did not change the essential character of the goods, and that Heading 2202 excludes fruit or vegetable juices of Heading 2009. It also accepted that mixtures of aloe vera juice with small quantities of other fruit juices do not cease to be juices merely because they are consumed as such. The Revenue's challenge failed and the importer's classification was upheld.

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Issues: Whether Aloe vera Gel, Aloeberry Nectar and Forever Freedom were classifiable under Heading 2009 as vegetable juices or under Heading 2202 as non-alcoholic beverages.

Analysis: The goods were found to be juice products obtained from Aloe Vera, with standardized preservatives added after clarification and filtration, but without any established compounding or conversion into a beverage prepared for dilution with water, wine or alcohol. The earlier classification of the same products had already held that aloe vera juice is a vegetable juice and that mixtures of fruit and vegetable juices remain within Heading 2009. Heading 2202 expressly excludes fruit or vegetable juices of Heading 2009, and the WCO advisory opinion relied upon by the department was not treated as determinative, particularly because it did not consider Heading 2009 and had not been implemented for this purpose. The Tribunal also accepted that mixtures of aloe vera juice with small quantities of other fruit juices do not cease to be juices merely because they are consumed as such.

Conclusion: The products were correctly classified under Heading 2009.80/2009.90 as vegetable juices and not under Heading 2202. The Revenue's challenge failed.

Final Conclusion: The impugned classification in favour of the importer was upheld, and the Revenue's appeals were rejected.

Ratio Decidendi: Where an aloe vera product remains a juice obtained from plant parts, without compounding into a beverage preparation, it is classifiable as a vegetable juice under Heading 2009 and is excluded from Heading 2202 as a non-alcoholic beverage.

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