TaxTMI 
TaxTMI 
1999 (8) TMI 74
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....ed "Sharbat Rooh Afza". It consists in the main of an invert sugar base, pineapple juice and distilled extracts of the following : Daucus carots (Gajar) Portulaca oleacess (Khurfa) Citrullus vulgeris (Tarbooz) Spinacle oleraces (Palak) Mentha arvensis (Pudina) Luffa cylindrica (Hara Ghia) Cichorium intybus (Kasni) Vitis vinifera (Munaqqa) Santalum album (Sandal Sufed) Vetiveria....
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.... appeal. 3. Chapter 22 of the Tariff deals with beverages, vinegars and spirits but does not cover alcohol liquor for human consumption. Heading 22.02 deals with "natural or artificial mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured; other non-alcoholic beverages, not including fruit or vegetable juices of Heading No. 20.01." (Emphasis supplied). T....
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....yrups, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juices and concentrated fruit juice with added ingredients." (Emphasis supplied). 5. Beverages, broadly speaking are liquids for drinking, other than water, which may be consumed neat or after dilution. 6. The Tribunal would appear to have gone wrong in concluding that the said sharbat did not fall under Entry ....
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....nfuls of the said sharbat have to be added to a glass of water to make it drinkable does not, in our view, make the said sharbat not a beverage but a preparation for a beverage. Were that so, many beverages which are classified as such, as for example, tea, coffee, orange squash and lemon squash would not be beverages. (See, for example, paragraph 5 of this Court's judgment in the case of Parle Ex....