https://www.taxtmi.com/caselaws?id=265771 Fruit-juice-based products were classified as fruit preparations under Tariff Heading 20.01 rather than as non-alcoholic beverages under Heading 22.02 because Chapter 20 specifically covers fruit preparations, while Chapter 22 is a more general beverage entry. The tariff analysis treated the product's dilution or beverage-style presentation as insufficient to alter its essential character. A diluted fruit juice does not cease to be a fruit juice beverage for tariff purposes, so a product that remains fruit-juice-based cannot be moved to the general beverage heading merely on that basis. en-us Thu, 17 Sep 2015 00:00:00 +0530 Mon, 04 Jan 2016 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265771 Fruit-juice-based products were classified as fruit preparations under Tariff Heading 20.01 rather than as non-alcoholic beverages under Heading 22.02 because Chapter 20 specifically covers fruit preparations, while Chapter 22 is a more general beverage entry. The tariff analysis treated the product's dilution or beverage-style presentation as insufficient to alter its essential character. A diluted fruit juice does not cease to be a fruit juice beverage for tariff purposes, so a product that remains fruit-juice-based cannot be moved to the general beverage heading merely on that basis. Case-Laws Central Excise Thu, 17 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265771