https://www.taxtmi.com/caselaws?id=45231 A drink intended for consumption as a table beverage remains classifiable under Heading 2202.90 as a non-alcoholic beverage, even if it requires dilution with water before use. The presence of fruit or vegetable juice does not by itself remove it from Heading 22.02, and the exclusion for fruit or vegetable juices applies only where the product falls within Heading 20.01. Note 5 to Chapter 21 was read as covering industrial concentrates for mass-produced beverages, not ordinary domestic preparations of this kind. The product was therefore not classifiable as an edible preparation under Heading 21.07, and the excise classification adopted by the authorities could not stand. en-us Wed, 04 Aug 1999 00:00:00 +0530 Mon, 10 Mar 2025 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45231 A drink intended for consumption as a table beverage remains classifiable under Heading 2202.90 as a non-alcoholic beverage, even if it requires dilution with water before use. The presence of fruit or vegetable juice does not by itself remove it from Heading 22.02, and the exclusion for fruit or vegetable juices applies only where the product falls within Heading 20.01. Note 5 to Chapter 21 was read as covering industrial concentrates for mass-produced beverages, not ordinary domestic preparations of this kind. The product was therefore not classifiable as an edible preparation under Heading 21.07, and the excise classification adopted by the authorities could not stand. Case-Laws Central Excise Wed, 04 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45231