https://www.taxtmi.com/caselaws?id=1953 For competing tariff entries that are pari materia with the HSN, classification must be determined by the heading terms read with the HSN Explanatory Notes. A plant- or fruit-based preparation is not treated as a food supplement under Heading 21.06 where no vitamins are added and the product derives its essential character from fruit or edible plant ingredients. On that basis, the product described as "Indian Noni," made from morinda citrifolia, garcinia cambogia and stevia extracts with preservatives and flavouring, was excluded from Heading 21.06 and treated as classifiable under Heading 20.09 as a fruit juice or mixture of juices for the relevant periods. en-us Tue, 13 Feb 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1953 For competing tariff entries that are pari materia with the HSN, classification must be determined by the heading terms read with the HSN Explanatory Notes. A plant- or fruit-based preparation is not treated as a food supplement under Heading 21.06 where no vitamins are added and the product derives its essential character from fruit or edible plant ingredients. On that basis, the product described as "Indian Noni," made from morinda citrifolia, garcinia cambogia and stevia extracts with preservatives and flavouring, was excluded from Heading 21.06 and treated as classifiable under Heading 20.09 as a fruit juice or mixture of juices for the relevant periods. Case-Laws Central Excise Tue, 13 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1953