https://www.taxtmi.com/caselaws?id=4367 Heading 2202 distinguishes aerated waters from other beverages and separately covers fruit pulp or fruit juice based drinks. A product containing 23% apple juice, supported by a certificate from the Ministry of Food and Processing Industries, was treated as a juice-based drink rather than aerated water. The presence of a specific tariff entry for fruit juice based drinks prevailed over reliance on HSN Explanatory Notes. The product was therefore correctly classified under sub-heading 22029020 of the Central Excise Tariff Act, 1985, and not under sub-heading 22021010. en-us Tue, 18 Mar 2008 00:00:00 +0530 Mon, 30 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4367 Heading 2202 distinguishes aerated waters from other beverages and separately covers fruit pulp or fruit juice based drinks. A product containing 23% apple juice, supported by a certificate from the Ministry of Food and Processing Industries, was treated as a juice-based drink rather than aerated water. The presence of a specific tariff entry for fruit juice based drinks prevailed over reliance on HSN Explanatory Notes. The product was therefore correctly classified under sub-heading 22029020 of the Central Excise Tariff Act, 1985, and not under sub-heading 22021010. Case-Laws Central Excise Tue, 18 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4367