Circular No. 22/90 Dated 16-10-1990

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 sweetened or not and are often aerated with CO_{2 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.

[F. No. 16/8/90-CX.1]