https://www.taxtmi.com/caselaws?id=93805 A diluted or reconstituted fruit-based drink marketed for direct consumption is classifiable as a ready-to-serve non-alcoholic beverage under Heading 22.02, not as fruit juice under Heading 20.01, where it no longer retains the character of fruit juice of normal composition. The tariff scheme, HSN Explanatory Notes, and food-control standards support classification by the product's substantive character rather than its fruit origin. An earlier classification view may be departed from and the matter revisited when later analytical material and relevant standards provide cogent reasons and the prior record was incomplete. en-us Thu, 03 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93805 A diluted or reconstituted fruit-based drink marketed for direct consumption is classifiable as a ready-to-serve non-alcoholic beverage under Heading 22.02, not as fruit juice under Heading 20.01, where it no longer retains the character of fruit juice of normal composition. The tariff scheme, HSN Explanatory Notes, and food-control standards support classification by the product's substantive character rather than its fruit origin. An earlier classification view may be departed from and the matter revisited when later analytical material and relevant standards provide cogent reasons and the prior record was incomplete. Case-Laws Central Excise Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93805