Circulars

84/84/94-Cx: The process of purifying/demineralising or adding minerals to purified, filtered and treated water is classifiable under sub-heading 2201 90.

239/73/96-Cx: Demineralisation or reduction of certain non-essential minerals in the treated potable water form an artificial mineral water which amounts to manufacture and is classifiable under sub-heading 2201 90.

309/25/97: Fruit pulp based drinks are classifiable under sub-Heading 2202 30 will included frozen fruit pulp based drinks. The fruit juice or fruit juice concentrate based drinks will be classifiable under sub-heading 2202 91 or 2202 99 as the case may be.

8/90-Cx: Frooti, Maaza or like diluted drinks, containing added water, are classifiable as beverages under heading 2202. 

22/90: Maaza manufactured by mixing demineralised water, sugar and fruit pulp being treated as a non-alcoholic beverage is classifiable under sub-heading 2202 90.

45/87(TN): Mango Pulp based drink like Maaza & like products are classifiable under sub-heading 2202 90.