Central Excise - Classification of Squashes like orange squash whether under sub-heading No. 2001.10 or sub-heading No. 2107.91 of CET

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..... /1/88-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of Squashes like orange squash whether under sub-heading No. 2001.10 or sub-heading No. 2107.91 of CET. A doubt has been raised whether the Squashes, manufactured out of fruit juice like orange juice containing a minimum of 25% of fruit juice, food co .....

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..... ration based on fruit juice and not the fruit juice itself. Therefore, orange squash or other squashes may merit classification under heading 21.07 of CET and not as fruit juices under heading 20.01 of CET. 2. The matter has been examined by the Board. The Board took into account the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi Order No. 498/1988-D dated 11.7.88 in Appeal No. .....

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..... c acid, permitted colours and preservatives." Tribunal also held that preparations of fruit juice whether or not containing added sugar or other sweetening matter, are covered by the heading 20.01. 3. Tribunal's above mentioned order has been accepted by the Board. Accordingly it has been decided that squashes which are preparations of fruit juices, are correctly classifiable under heading 20.01 .....

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