https://www.taxtmi.com/caselaws?id=387278 Beverages containing 5% or more lemon juice and not less than 10% total soluble solids were held to be fruit-juice-based drinks, not lemonade. Applying the tariff structure under Heading 2202, the General Rules for Interpretation, common parlance, and supporting Food Safety and Standards norms, the products were found to answer the description of the specific fruit juice based drinks entry rather than merely flavoured water. Minute Maid Nimbu Fresh, 7up Nimbooz Masala Soda, and 7up Nimbooz were therefore classified under Tariff Item 2202 90 20 and excluded from Tariff Item 2202 10 20. The earlier view treating them as lemonade was rejected. en-us Tue, 30 Apr 2019 00:00:00 +0530 Tue, 27 May 2025 14:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387278 Beverages containing 5% or more lemon juice and not less than 10% total soluble solids were held to be fruit-juice-based drinks, not lemonade. Applying the tariff structure under Heading 2202, the General Rules for Interpretation, common parlance, and supporting Food Safety and Standards norms, the products were found to answer the description of the specific fruit juice based drinks entry rather than merely flavoured water. Minute Maid Nimbu Fresh, 7up Nimbooz Masala Soda, and 7up Nimbooz were therefore classified under Tariff Item 2202 90 20 and excluded from Tariff Item 2202 10 20. The earlier view treating them as lemonade was rejected. Case-Laws Central Excise Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387278