Classification of fruit pulp based drinks upheld under the tariff heading for fruit preparations, rejecting proposed reclassification. The Board reaffirmed that fruit pulp based drinks are classifiable under the Central Excise Tariff heading for fruit preparations, having considered regional conference suggestions to reclassify them, a Tribunal decision on fruit squashes and cordials, and technical advice that the pulp content is substantive rather than a mere flavouring, and therefore declined to modify its earlier circular.
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Provisions expressly mentioned in the judgment/order text.
Classification of fruit pulp based drinks upheld under the tariff heading for fruit preparations, rejecting proposed reclassification.
The Board reaffirmed that fruit pulp based drinks are classifiable under the Central Excise Tariff heading for fruit preparations, having considered regional conference suggestions to reclassify them, a Tribunal decision on fruit squashes and cordials, and technical advice that the pulp content is substantive rather than a mere flavouring, and therefore declined to modify its earlier circular.
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