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

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..... 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 pul .....

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..... 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 .....

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