Central Excise - Classification of fruit pulp drinks like Maaza and other products - Whether under Heading 2202.11 to 2202.19 or 2202.90 of the CET - Central Excise - 22/90

Central Excise - Classification of fruit pulp drinks like Maaza and other products - Whether under Heading 2202.11 to 2202.19 or 2202.90 of the CET Circular No. 22/90 Dated 16-10-1990 [From F. No. 16/8/90-CX.1] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Classification of fruit pulp drinks like Maaza and other products - Whether under Heading 2202.11 to 2202.19 or 2202.90 of the CET. Reference Board's Circular No.8/90 from F. No. 16/6/89-CX.1, dated 19-3-1990 regarding classification of fruit pulp based juice like Maaza and to say that doubts continued to be raised regarding the exact sub-heading of the classification of the above product whether under sub-heading 2202.11 or 2202.90. 2. The issue was examined in the Board. The sub-heading 22.02 reads as "Natural or artificial mineral water and aerated water, containing added sugar or other sweetening matter or flavoured", other non-alcoholic beverages, not including fruit or vegetable juices of Heading No. 20.01. The sub-heading 2202.19 covers natural or artificial mineral water and aerated water. These products are ordinarily drinking water sweetend or not and are often aerated with CO2 like Limca, Campa Cola, Thums Up etc. 3. The product Maaza is manufactured by mixing demineralised water, sugar and fruit pulp. Therefore, it is not covered by the sub-heading 2202.19, which is a residuary entry under sub-classification covering "Natural or artificial mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured". Maaza being treated as a non-alcoholic beverage its classification would be under Chapter Heading 2202.90. In Board's Circular dated 19-3-1990 it was already clarified that the product 'Maaza' was non-alcoholic beverage. 4. This may be brought the notice of the field formation and trade interests.