Classification of non-alcoholic beverages: fruit-pulp drinks like Maaza fall under Heading 2202.90, not aerated waters. Fruit-pulp drinks manufactured by mixing demineralised water, sugar and fruit pulp are not encompassed by the mineral or aerated waters entry, since that entry covers ordinary drinking waters (natural or artificial) often aerated or sweetened; such fruit-pulp beverages are to be treated as non-alcoholic beverages and classified under the residuary tariff heading for other non-alcoholic beverages rather than the mineral/aerated waters entries.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of non-alcoholic beverages: fruit-pulp drinks like Maaza fall under Heading 2202.90, not aerated waters.
Fruit-pulp drinks manufactured by mixing demineralised water, sugar and fruit pulp are not encompassed by the mineral or aerated waters entry, since that entry covers ordinary drinking waters (natural or artificial) often aerated or sweetened; such fruit-pulp beverages are to be treated as non-alcoholic beverages and classified under the residuary tariff heading for other non-alcoholic beverages rather than the mineral/aerated waters entries.
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