TMI BlogCentral Excise - Classification of fruit pulp drinks like Maaza and other products - whether under heading 20.01 or under heading 22.02 of Central Excise TariffX X X X Extracts X X X X X X X X Extracts X X X X ..... rcular No. 8/90-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 22.02 as "Beverages". The conference 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 and Circular No. 31/ 88-CX.1 from F. No. 16/3/88-CX.1, dated 20-12-1988 should be treated as modified as above. 5. This may be brought to the notice of the field formations and trade interests. This disposes off Chandigarh Collector's reference in C. No. V(Review)-53/CE/APPL/AAR/89, dated 25-1-1990. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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