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 pulp drinks: fruit pulp beverages are classifiable under heading 20.01 rather than 22.02. Fruit pulp based drinks containing substantial natural pulp are to be classified as fruit juices or preparations of fruits rather than as beverages merely flavoured with fruit. HSN explanatory notes treat juices with pulp in suspension as fruit juices, and technical advice confirms that flavouring implies minute additive quantities distinct from a product whose main ingredient is fruit pulp; accordingly such products should be allocated to the tariff provision for fruit juices/preparations of fruits, modifying earlier contrary guidance.
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 fruit pulp drinks: fruit pulp beverages are classifiable under heading 20.01 rather than 22.02.
Fruit pulp based drinks containing substantial natural pulp are to be classified as fruit juices or preparations of fruits rather than as beverages merely flavoured with fruit. HSN explanatory notes treat juices with pulp in suspension as fruit juices, and technical advice confirms that flavouring implies minute additive quantities distinct from a product whose main ingredient is fruit pulp; accordingly such products should be allocated to the tariff provision for fruit juices/preparations of fruits, modifying earlier contrary guidance.
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