Fruit juice based drink classification applies where lime or lemon beverages meet prescribed fruit-content and soluble-solids criteria.

Minute Maid Nimbu Fresh is described as classifiable under Tariff Item 2202 90 20 as a fruit pulp or fruit juice based drink, rather than as lemonade under Tariff Item 2202 10 20. The analysis applies the Larger Bench principle for an identical product: beverages containing at least 5% lime or lemon juice and at least 10% total soluble solids are treated as fruit juice based drinks under common parlance and applicable food regulations. The proposed lemonade classification is stated to be inconsistent with that tariff-classification principle.

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

Analysis: The Larger Bench ruling governing the identical product was applied. That ruling treats beverages containing lime or lemon juice of not less than 5% and total soluble solids of not less than 10% as fruit juice based drinks, based on common parlance and the applicable food regulations. The Revenue's proposed classification as lemonade was therefore inconsistent with the binding tariff-classification principle.

Conclusion: Minute Maid Nimbu Fresh is classifiable under Tariff Item 2202 90 20 as a fruit pulp or fruit juice based drink, in favour of the assessee.

Ratio Decidendi: A beverage satisfying the prescribed fruit-content and soluble-solids criteria is classifiable as a fruit juice based drink rather than lemonade.

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