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<h1>Soft Drink Concentrates Classified Under Sub-heading 2108.10 for Aerated Water Manufacturing Clarified by Board.</h1> All preparations for lemonades or other beverages used in the manufacture of aerated water, commonly referred to as soft drink concentrates or beverage bases, are to be classified under Sub-heading 2108.10. This classification is clarified by the Board to address any existing doubts. The specific entry at sub-heading 2108.10 should eliminate any confusion regarding the classification of these products. The circular instructs that this information be communicated to relevant field formations, and acknowledgment of receipt is requested.