Central Excise - Classification of Squashes like orange squash whether under sub-heading No. 2001.10 or sub-heading No. 2107.91 of CET

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....1989 [From F. No. 16/1/88-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of Squashes like orange squash whether under sub-heading No. 2001.10 or sub-heading No. 2107.91 of CET. A doubt has been raised whether the Squashes, manufactured out of fruit juice like orange juice containing a minimum of 25% of fru....

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....Squash is a preparation based on fruit juice and not the fruit juice itself. Therefore, orange squash or other squashes may merit classification under heading 21.07 of CET and not as fruit juices under heading 20.01 of CET. 2. The matter has been examined by the Board. The Board took into account the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi Order No. 498/1988-D dated 11.....