Central Excise - Classification of fruit pulp drinks like Maaza and other products - whether under heading 20.01 or under heading 22.02 of Central Excise Tariff
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Classification of fruit drinks as beverages when diluted with added water changes tariff treatment under central excise. Products in which water has been added in a quantity greater than that required to reconstitute the original natural juice are treated as diluted and fall ... Summary
Classification of fruit drinks as beverages when diluted with added water changes tariff treatment under central excise.
Products in which water has been added in a quantity greater than that required to reconstitute the original natural juice are treated as diluted and fall outside the fruit-juice tariff description and into the tariff description for non alcoholic beverages. The Board directed that prior circular guidance be modified accordingly and that field formations and trade be informed, applying the dilution/reconstitution principle as the operative test for tariff treatment of such fruit pulp drinks.
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