https://www.taxtmi.com/caselaws?id=404330 Composite beverages containing both carbonation and fruit juice are classified by applying the General Rules for Interpretation where no specific tariff entry separately covers the mixed product. Because the goods were marketed as carbonated beverages with fruit juice and neither competing heading fully captured their character, Rules 3(a) and 3(b) did not resolve the issue; Rule 3(c) applied, so the heading last in numerical order prevailed. The products were therefore classifiable under heading 2202 99 20 as fruit pulp or fruit juice based drinks, not under heading 2202 10 as aerated waters. en-us Mon, 25 Jan 2021 00:00:00 +0530 Fri, 14 Jan 2022 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404330 Composite beverages containing both carbonation and fruit juice are classified by applying the General Rules for Interpretation where no specific tariff entry separately covers the mixed product. Because the goods were marketed as carbonated beverages with fruit juice and neither competing heading fully captured their character, Rules 3(a) and 3(b) did not resolve the issue; Rule 3(c) applied, so the heading last in numerical order prevailed. The products were therefore classifiable under heading 2202 99 20 as fruit pulp or fruit juice based drinks, not under heading 2202 10 as aerated waters. Case-Laws Customs Mon, 25 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404330