Central Excise - Classification of fruit pulp drinks like Maaza and other products - whether under heading 20.01 or under heading 22.02 of Central Excise Tariff

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....Central Excise Tariff Circular No. 8/90-CX.1 Dated 19-3-1990 [From F. No. 16/6/89-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of fruit pulp drinks like Maaza and other products - whether under heading 20.01 or under heading 22.02 of Central Excise Tariff. Reference Board's Circulars No. 12/88-CX.1....

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....iable under Heading 22.02 as "Beverages". The conference has also observed that "Frooti" contained 60% or so of added water, hence it appeared to be a "beverage", falling under CET Heading 22.02. 3. The issue has been further examined in the Board. The Board noted that H.S.N. Heading No. 20.09 corresponds to the relevant portion of Central Excise Tariff Heading 20.01. As per Explanatory Notes a....