https://www.taxtmi.com/caselaws?id=385030 A beverage manufactured from orange juice concentrate does not fall within the tariff entry for fruit pulp or fruit juice based drinks because that entry covers drinks based on fruit pulp or fruit juice, not concentrate. It also does not fall under aerated waters with added sugar or flavouring where carbon dioxide is added only as a preservative. Applying the Customs Tariff headings, interpretative rules, common parlance, and strict tariff interpretation, the product is classifiable under the residuary non-alcoholic beverages entry in heading 2202. en-us Sat, 30 Mar 2019 00:00:00 +0530 Tue, 11 Mar 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385030 A beverage manufactured from orange juice concentrate does not fall within the tariff entry for fruit pulp or fruit juice based drinks because that entry covers drinks based on fruit pulp or fruit juice, not concentrate. It also does not fall under aerated waters with added sugar or flavouring where carbon dioxide is added only as a preservative. Applying the Customs Tariff headings, interpretative rules, common parlance, and strict tariff interpretation, the product is classifiable under the residuary non-alcoholic beverages entry in heading 2202. Case-Laws GST Sat, 30 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385030