Classification of squashes: treated as fruit juice preparations for excise classification, not as beverage preparations. Squashes made from fruit juice, including those with permitted additives and sweetening matter, are preparations of fruit juice and, per the Tribunal's interpretation of the Fruit Products Order, 1955, are correctly classifiable under heading 20.01 of the Central Excise Tariff; the Board has accepted this position, directing that such squashes not be treated under heading 21.07 for beverage preparations.
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 squashes: treated as fruit juice preparations for excise classification, not as beverage preparations.
Squashes made from fruit juice, including those with permitted additives and sweetening matter, are preparations of fruit juice and, per the Tribunal's interpretation of the Fruit Products Order, 1955, are correctly classifiable under heading 20.01 of the Central Excise Tariff; the Board has accepted this position, directing that such squashes not be treated under heading 21.07 for beverage preparations.
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