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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..... 0-CX.1 Dated 19-3-1990 [From F. No. 16/6/89-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. Reference Board's Circulars No. 12/88-CX.1 from F. No. 16/5/87-CX.1, dated 28-3-1988 and No. 31/8 .....

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..... has also observed that "Frooti" contained 60% or so of added water, hence it appeared to be a "beverage", falling under CET Heading 22.02. 3. The issue has been further examined in the Board. The Board noted that H.S.N. Heading No. 20.09 corresponds to the relevant portion of Central Excise Tariff Heading 20.01. As per Explanatory Notes at page 154 under H.S.N. Heading 20.09, the addition of wate .....

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