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

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 https://www.taxtmi.com/circulars?id=6592 Products in which water has been added in a quantity greater than that required to reconstitute the original natural juice are treated as diluted and fall outside the fruit-juice tariff description and into the tariff description for non alcoholic beverages. The Board directed that prior circular guidance be modified accordingly and that field formations and trade be informed, applying the dilution/reconstitution principle as the operative test for tariff treatment of such fruit pulp drinks. en-us Mon, 19 Mar 1990 00:00:00 +0530 Sat, 04 Jul 2009 12:49:00 +0530 TaxTMI RSS Generator 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 https://www.taxtmi.com/circulars?id=6592 Products in which water has been added in a quantity greater than that required to reconstitute the original natural juice are treated as diluted and fall outside the fruit-juice tariff description and into the tariff description for non alcoholic beverages. The Board directed that prior circular guidance be modified accordingly and that field formations and trade be informed, applying the dilution/reconstitution principle as the operative test for tariff treatment of such fruit pulp drinks. Circulars Central Excise Mon, 19 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6592