Classification of drinks made from frozen fruit pulp, fruit pulp concentrates and fruit pulp - Clarification regarding.
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....ozen fruit pulp, fruit pulp concentrates and fruit pulp - Clarification regarding. I am directed to say that a doubt has arisen on the classification of the drinks made from frozen fruit pulps, fruit pulp concentrates and the fruit pulps. The trade has represented that the tariff entry "fruit pulp based drinks" in heading No. 2202.30 may be revised to read as "fruit pulp based drinks, fruit juic....
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....s a deposit. The juices may be concentrated (whether or not frozen). Therefore, as per the HSN Explanatory Notes the fruit juice as well as fruit concentrate can be frozen or otherwise. But a distinction has been made between fruit pulp and fruit juice or fruit juice concentrate as fruit pulp is covered under Ch. Heading 20.08 of the HSN and fruit juice is covered under Heading 20.09 of the HSN th....