Classification of fruit pulp based drinks: frozen pulp included, juice and concentrate classified separately under juice headings. Fruit pulp is a distinct product category that includes frozen fruit pulp; 'fruit pulp based drinks' therefore cover drinks made from frozen pulp but do not include fruit juice or fruit juice concentrate, which must be classified under the tariff entries applicable to juice based drinks in accordance with HSN explanatory notes.
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Provisions expressly mentioned in the judgment/order text.
Classification of fruit pulp based drinks: frozen pulp included, juice and concentrate classified separately under juice headings.
Fruit pulp is a distinct product category that includes frozen fruit pulp; "fruit pulp based drinks" therefore cover drinks made from frozen pulp but do not include fruit juice or fruit juice concentrate, which must be classified under the tariff entries applicable to juice based drinks in accordance with HSN explanatory notes.
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