https://www.taxtmi.com/circulars?id=6544 Fruit-pulp drinks manufactured by mixing demineralised water, sugar and fruit pulp are not encompassed by the mineral or aerated waters entry, since that entry covers ordinary drinking waters (natural or artificial) often aerated or sweetened; such fruit-pulp beverages are to be treated as non-alcoholic beverages and classified under the residuary tariff heading for other non-alcoholic beverages rather than the mineral/aerated waters entries. en-us Tue, 16 Oct 1990 00:00:00 +0530 Sat, 04 Jul 2009 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6544 Fruit-pulp drinks manufactured by mixing demineralised water, sugar and fruit pulp are not encompassed by the mineral or aerated waters entry, since that entry covers ordinary drinking waters (natural or artificial) often aerated or sweetened; such fruit-pulp beverages are to be treated as non-alcoholic beverages and classified under the residuary tariff heading for other non-alcoholic beverages rather than the mineral/aerated waters entries. Circulars Central Excise Tue, 16 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6544