https://www.taxtmi.com/caselaws?id=250226 Imported energy drinks containing taurine, glucuronolactone, caffeine, inositol, B vitamins and sugars were treated as non-alcoholic beverages rather than mineral water or aerated water with added sweetening matter. Because the product did not fit CTH 2202 10 10, the residual heading CTH 2202 90 90 applied. The classification was supported by the product composition, the tariff treatment under the harmonised system, and Rule 3(c), under which goods equally capable of more than one heading are placed in the heading occurring last in numerical order. The revenue appeal failed and the residual classification was sustained. en-us Fri, 27 Jun 2014 00:00:00 +0530 Fri, 21 Nov 2014 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250226 Imported energy drinks containing taurine, glucuronolactone, caffeine, inositol, B vitamins and sugars were treated as non-alcoholic beverages rather than mineral water or aerated water with added sweetening matter. Because the product did not fit CTH 2202 10 10, the residual heading CTH 2202 90 90 applied. The classification was supported by the product composition, the tariff treatment under the harmonised system, and Rule 3(c), under which goods equally capable of more than one heading are placed in the heading occurring last in numerical order. The revenue appeal failed and the residual classification was sustained. Case-Laws Customs Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250226