TMI Blog1999 (8) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 21.07 as the excise authorities maintain. Their stand was upheld by the Central Excise and Gold (Control) Appellate Tribunal by the judgment and order under 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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (j) thereof. It says, "Heading No. 21.07, inter alia, includes preparations for lemonades or other beverages, consisting, for example, of flavoured or coloured syrups, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22.02. 7. The Tribunal would also appear to have concluded that the said sharbat was not a beverage but a preparation for the same. The fact that three table spoonfuls 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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