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TMI Blog2014 (8) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ion as 2202 90 90. The FSSAI also held that the said product is caffeinated beverage and not mineral waters and aerated waters. Moreover, the impugned product "Energy Drink" is not recommended for children, pregnant or lactating mothers and persons sensitive to high doses of caffeine. Therefore, it is held that this product contains of caffeinated beverage, mineral water and aerated waters, therefore, the appropriate classification is 2202 90 90 - Following the precedent decision in the case of Waterways Shipyard Pvt. Ltd. (2011 (12) TMI 127 - CESTAT, MUMBAI), more appropriate classification of the impugned Energy Drink is 2020 90 90. In common parlance also it is known as energy drink other than mineral water and aerated water - Decided ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verages as defined in Note 3 to this Chapter, not classified under other headings, particularly heading 20.09 or 22.01. He submits that as per the said classification, the items which fall under CTH 2202 10 including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured items. Therefore, this group includes, sweetened or flavoured mineral waters, beverages such as lemonade, orangeade, cola, consisting of ordinary drinking water, sweetened or not, flavoured with fruit juices or essences, or compound extracts, to which citric acid or tartaric acid are sometimes added. They are often aerated with carbon dioxide gas and are generally presented in bottles or other airtight containers. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the said product is caffeinated beverage and the same cannot be used more than two cans a day. Therefore, it is classifiable under CTH 2202 90 90. He further submits that in the case of Red Bull India Pvt. Ltd. the Department of Trade and Taxes also held that the Energy Drinks are Proprietary Foods which are not covered under the category of aerated drinks. Therefore, it is distinguishable from aerated water. He further submits that the said goods are classifiable under CTH 2202 90 90 and the same has been alien (sic) with the Harmonised Customs Tariff. He further submits that the said energy drink increase the fat burning. He also relied on a data retrieved from the system and submits that in most of the cases it is classifiable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are classifiable. Others are classifiable under Chapter 2202 90 90. 7.1 In the case of Redbull India Pvt. Ltd., the product in question before us, the ingredients are as under:- (a) Taurine (b) Glucuronolactone (c) Caffeine (d) Inositol (e) B Vitamins (f) Sucrose and Glucose (g) Sugar As this product in question is having caffeine contents, glucose and Vitamins etc. therefore, the said product cannot be classified under 2202 1010 as the scope of that classification is limited i.e mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured. Moreover, the Harmonized Tariff Schedule classified the product in question as 2202 90 90. The FSSAI also held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced as under : We have already referred to above that the vessel in question was designed and registered as a vessel for pleasure. Its fittings, fixtures and equipment indicated that it was usable not for carrying cargoes or passengers for commercial purposes but was for vacation, enjoyment etc. The items for survey which were not part of the basic design of the vessel could not change the character and classification of the vessel. In the instant case the vessel M/s. M.V. Caravela is designed for the purpose of casino games therefore by applying the ratio of the said decision it should more appropriately be classifiable under Heading 8903 as vessel for pleasure or sports. 19. It is seen from the above that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e classification of goods consisting of more than one material or substance shall be according to the principles contained in Rule 3. 3. When by application of sub-rule (b) or Rule 2 or for any other reason, goods are, prima facie, classifiable under two or more Headings, classification shall be effected as follows : (a) The Heading which provides the most specific description shall be preferred to Headings providing a more general description. However, when two or more Headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set, those Headings are to be regarded as equally specific in relation to those goods, even if one of them gives ..... X X X X Extracts X X X X X X X X Extracts X X X X
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