https://www.taxtmi.com/caselaws?id=689 A fruit-based drink that remained a preparation of fruit, despite dilution, water, sugar and additives, was classifiable under Heading 20.01 rather than as a non-alcoholic beverage under Heading 22.02. The tariff was read to cover preparations of fruits under Heading 20.01, while Heading 22.02 excluded fruit or vegetable juices of Heading 20.01. Because the tariff contained no separate concentration-based criterion, dilution alone did not change the product's essential character or remove it from Heading 20.01. The product was therefore correctly classified as a fruit preparation. en-us Wed, 19 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=689 A fruit-based drink that remained a preparation of fruit, despite dilution, water, sugar and additives, was classifiable under Heading 20.01 rather than as a non-alcoholic beverage under Heading 22.02. The tariff was read to cover preparations of fruits under Heading 20.01, while Heading 22.02 excluded fruit or vegetable juices of Heading 20.01. Because the tariff contained no separate concentration-based criterion, dilution alone did not change the product's essential character or remove it from Heading 20.01. The product was therefore correctly classified as a fruit preparation. Case-Laws Central Excise Wed, 19 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=689