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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....ral Excise Tariff Circular No. 12/88 Dated 28-3-1988 [From F. No. 16/5/87-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. A doubt has been raised whether the fruit pulp bas....

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....o 365 Kgs. of mango pulp which comes to about 15 per cent. Prior to the introduction of the new Central Excise Tariff from 28.2.1986, products like Maaza were classified as fruit juices under Tariff Item IB and charged to duty accordingly. 3. There is specific mention of fruit juices obtained from fleshy or pulpy fruits at page 153 of HSN explanatory notes, according to which certain juices obt....

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....ge flavoured with mango pulp in as much as the pulp content is to the extent of 15 per cent and the mango pulp is the main ingredient. Maaza cannot therefore be called a beverage flavoured with fruit juice. It is sold as mango juice and it is based on mango pulp rather than flavoured with it. For these reasons it may not be treated as falling under heading 22.02. It may merit classification as a f....