Aloe vera products classified as vegetable juice preparations, not food preparations, because they remained essentially juice.

Aloe vera gel, aloe vera berry nectar and aloe vera freedom were treated as classifiable under Heading 2009, because the products remained essentially aloe vera sap or juice with only minimal additions in some variants. The record did not show chemical compounding, conversion into food preparations, or treatment as food supplements, and there was no basis to exclude them from the juice heading. The products were therefore regarded as vegetable juice obtained from plant parts rather than food preparations under Heading 2106, and classification under Headings 2009.80 and 2009.90 was upheld.

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Issues: Whether aloe vera gel, aloe vera berry nectar and aloe vera freedom were classifiable under Heading 2009 as vegetable juice preparations or under Heading 2106 as food preparations.

Analysis: The products were found to consist of aloe vera sap/juice, with only minimal additions of other juices in some variants. No test report showed compounding with chemicals or any process converting them into food preparations or food supplements. The goods were not shown to be beverages for dilution or preparations of the kind excluded from Heading 2009. Aloe vera juice was treated as vegetable juice obtained from crushing of plant parts, and the lower authorities' view that the goods were food supplements or preparations was not supported by the material on record.

Conclusion: The products were correctly classifiable under Heading 2009.80 and 2009.90, and not under Heading 2106.

Final Conclusion: The appeal succeeded and the classification adopted by the assessee was upheld.

Ratio Decidendi: Where a product remains essentially vegetable juice obtained from plant parts and is not shown to be compounded into a food preparation or food supplement, it falls within the juice heading and not the food preparation heading.

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