Classification of drinks made from frozen fruit pulp, fruit pulp concentrates and fruit pulp - Clarification regarding. - Central Excise - 309/25/97-CX

Circular No. 309/25/97-CX dated 31/3/97 F.No. 22/1/96-CX.1 Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs), New Delhi Subject: Classification of drinks made from frozen fruit pulp, fruit pulp concentrates and fruit pulp - Clarification regarding. I am directed to say that a doubt has arisen on the classification of the drinks made from frozen fruit pulps, fruit pulp concentrates and the fruit pulps. The trade has represented that the tariff entry "fruit pulp based drinks" in heading No. 2202.30 may be revised to read as "fruit pulp based drinks, fruit juices, fruit juice concentrates." 2. The matter has since been examined by the Board. Board observed that fruit pulp fall under Ch. heading 2201 of the CET as per HSN Explanatory Notes corresponding to Ch. heading 20.08 at page 152. Similarly, the fruit juice also falls under Ch. heading 20.01 of CET as per the HSN explanatory notes corresponding the heading 2009 at page 148. As per HSN Explanatory Note at page 152 154 it is seen that the fruit juices can be generally obtained by pressing fresh healthy and ripe fruit which may not be preceded either by crushing or grinding (for apples in particular). Certain juices, however (in particular those obtained from pulpy fruits such as Apricots, peaches and Tomatoes) still contain part of the pulp in finely divided form either in suspension or as a deposit. The juices may be concentrated (whether or not frozen). Therefore, as per the HSN Explanatory Notes the fruit juice as well as fruit concentrate can be frozen or otherwise. But a distinction has been made between fruit pulp and fruit juice or fruit juice concentrate as fruit pulp is covered under Ch. Heading 20.08 of the HSN and fruit juice is covered under Heading 20.09 of the HSN though in the CET fruit pulp and fruit juice are covered under heading 20.01 in the absence of separate sub-headings provided thereunder. The tariff entry against sub-headings provided thereunder. The tariff entry against sub-hading 2202.30 of the CET covers fruit pulp based drinks. The fruit pulp shall include frozen fruit pulp but shall not cover fruit juice (frozen or not) or fruit juice concentrate. Therefore, Board is of the view that fruit pulp based drinks classifiable under Chapter Heading 2202.30 will include frozen fruit pulp based drinks also. However, the term "fruit pulp based drinks" would not include fruit juice or fruit juice concentrate based drinks. The fruit juice or fruit juice concentrate based drinks will appropriately be covered under Chapter Heading 2202.91 or 2202.99 as the case may be. Sd/- (S.C. Bhatia) Under Secretary to the Govt. of India