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of <h1>Clarification on Tariff Classification for Fruit Pulp Drinks: Frozen Pulp Included, Juice Excluded under CET 2202.30.</h1> The circular addresses the classification of drinks made from frozen fruit pulp, fruit pulp concentrates, and fruit pulp. It clarifies that 'fruit pulp based drinks' under tariff heading 2202.30 of the Central Excise Tariff (CET) include drinks made from frozen fruit pulp but exclude those made from fruit juice or fruit juice concentrate. Fruit juice and fruit juice concentrate drinks fall under different headings, specifically 2202.91 or 2202.99. The distinction is based on the Harmonized System Nomenclature (HSN) Explanatory Notes, which separate fruit pulp from fruit juice and concentrates.
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