https://www.taxtmi.com/caselaws?id=83114 Ready-to-serve fruit drinks produced by diluting fruit juice with water were treated as non-alcoholic beverages under Heading 22.02 because the added water changed the character of the product and it could not be classified as fruit juice or fruit preparation under Heading 20.01. For the mango pulp-based drink, classification under Heading 20.01 could not be determined on the existing record because the exact proportions of pulp, water and other ingredients were not established; the matter therefore required fresh factual examination of dilution and product character. The stated principle is that classification depends on the product's actual composition and whether it retains the character of fruit juice or has become a beverage. en-us Fri, 25 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 10:46:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83114 Ready-to-serve fruit drinks produced by diluting fruit juice with water were treated as non-alcoholic beverages under Heading 22.02 because the added water changed the character of the product and it could not be classified as fruit juice or fruit preparation under Heading 20.01. For the mango pulp-based drink, classification under Heading 20.01 could not be determined on the existing record because the exact proportions of pulp, water and other ingredients were not established; the matter therefore required fresh factual examination of dilution and product character. The stated principle is that classification depends on the product's actual composition and whether it retains the character of fruit juice or has become a beverage. Case-Laws Central Excise Fri, 25 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83114