All preparations for lemonades or other beverages for use in the manufacture of aerated water, generally known as soft drink concentrate/beverage bases, are correctly classifiable under Sub-heading 2108.10

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....8.10<br>Circular No. 439/5/99 Dated:- 8-2-1999 Circular Dated:- 8-2-1999 Circular<br>Central Excise<br>Circular No. 439/5/99-CX. dated 8/2/1999 Subject : CE-Classification of "synthetic soft drink ....

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...., there should not be any doubt as regard to classification of these products. 2. In the circumstances, it is again clarified that there being specific sub-heading, all preparations for lemonades o....