https://www.taxtmi.com/caselaws?id=4605 Aloe vera Gel, Aloeberry Nectar and Forever Freedom were held classifiable as vegetable juices under Heading 2009, because they remained juice products obtained from aloe vera and had not been compounded into non-alcoholic beverages under Heading 2202. The Tribunal noted that preservatives and filtration did not change the essential character of the goods, and that Heading 2202 excludes fruit or vegetable juices of Heading 2009. It also accepted that mixtures of aloe vera juice with small quantities of other fruit juices do not cease to be juices merely because they are consumed as such. The Revenue's challenge failed and the importer's classification was upheld. en-us Mon, 25 Feb 2008 00:00:00 +0530 Wed, 16 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4605 Aloe vera Gel, Aloeberry Nectar and Forever Freedom were held classifiable as vegetable juices under Heading 2009, because they remained juice products obtained from aloe vera and had not been compounded into non-alcoholic beverages under Heading 2202. The Tribunal noted that preservatives and filtration did not change the essential character of the goods, and that Heading 2202 excludes fruit or vegetable juices of Heading 2009. It also accepted that mixtures of aloe vera juice with small quantities of other fruit juices do not cease to be juices merely because they are consumed as such. The Revenue's challenge failed and the importer's classification was upheld. Case-Laws Customs Mon, 25 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4605