Maaza Drinks Made from Imported Concentrate Ineligible for Exemption Under Notifications 3/2001 & 6/2002: Tariff Heading 2202.40.

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....Benefit of N/N. 3/2001 and 6/2002 - Maaza Orange drink - Maaza Pineapple drink - The test for determining classification of the goods under Tariff Heading 2202.40 is that the basis of the drink ought to be fruit pulp or fruit juice. The appellant having used the concentrate imported to manufacture its drinks, not entitled for availing the benefit of exemption - AT....