Central Excise - Classification of fruit pulp drinks like Maaza and other products - Whether under Heading 2202.11 to 2202.19 or 2202.90 of the CET

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . No. 16/8/90-CX.1] Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise - Classification of fruit pulp drinks like Maaza and other products - Whether under Heading 2202.11 to 2202.19 or 2202.90 of the CET. Reference Board's Circular No.8/90 from F. No. 16/6/89-CX.1, dated 19-3-1990 regarding classification of fruit pulp based juice like Maaza and to say th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 19, which is a residuary entry under sub-classification covering "Natural or artificial mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured". Maaza being treated as a non-alcoholic beverage its classification would be under Chapter Heading 2202.90. In Board's Circular dated 19-3-1990 it was already clarified that the product 'Maaza' was non-alcoholic be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X