Aloe Vera and Amla Juice Classified Under Central Excise Tariff Heading 2009 Due to Rule 3(c) Interpretation.

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....Classification of goods - aloe vera juice and amla juice - both chapter heading 1302 and Chapter Heading 2009 equally merit consideration and therefore Chapter Heading 2009 being the last in the numerical order prevails in terms of General Rules of Interpretation Rule 3(c). Therefore, aloe vera juice and amla juice are classifiable under Central Excise Tariff Heading 2009 - AT....