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of <h1>Fruit Pulp Drinks like Maaza Classified as Non-Alcoholic Beverage Under CET Heading 2202.90.</h1> The circular addresses the classification of fruit pulp drinks like Maaza under the Central Excise Tariff (CET). The issue concerns whether these products fall under Heading 2202.11 to 2202.19 or 2202.90. The Board examined this and concluded that Maaza, made from demineralized water, sugar, and fruit pulp, does not fit under Heading 2202.19, which pertains to mineral and aerated waters. Instead, Maaza is classified under Heading 2202.90 as a non-alcoholic beverage. The circular clarifies this classification for field formations and trade interests.
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