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    <title>2005 (5) TMI 218 - CESTAT, MUMBAI</title>
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    <description>Aloe vera gel, aloe vera berry nectar and aloe vera freedom were treated as classifiable under Heading 2009, because the products remained essentially aloe vera sap or juice with only minimal additions in some variants. The record did not show chemical compounding, conversion into food preparations, or treatment as food supplements, and there was no basis to exclude them from the juice heading. The products were therefore regarded as vegetable juice obtained from plant parts rather than food preparations under Heading 2106, and classification under Headings 2009.80 and 2009.90 was upheld.</description>
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    <pubDate>Mon, 16 May 2005 00:00:00 +0530</pubDate>
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      <title>2005 (5) TMI 218 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=54523</link>
      <description>Aloe vera gel, aloe vera berry nectar and aloe vera freedom were treated as classifiable under Heading 2009, because the products remained essentially aloe vera sap or juice with only minimal additions in some variants. The record did not show chemical compounding, conversion into food preparations, or treatment as food supplements, and there was no basis to exclude them from the juice heading. The products were therefore regarded as vegetable juice obtained from plant parts rather than food preparations under Heading 2106, and classification under Headings 2009.80 and 2009.90 was upheld.</description>
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