Circular No. 439/5/99-Central Excise
dated 8/2/1999
F.No. 22/1/98-CX.I
Government of India
Ministry of Finance
Department of Revenue, New Delhi
Subject: CE-Classification of “synthetic soft drink concentrate/ beverage bases” under Chapter Heading 2108.10- reg.-
I am directed to say that it has come to the notice of the Board that doubt still persists in the classification of the “soft drink concentrate”. However, it is felt that after the introduction of a specific entry at sub-heading 2108.10 as preparation of lemonades or other beverages intended for use in the manufacture of aerated Water”, there should not be any doubt as regard to classification of these products.
2. In the circumstances, it is again clarified that there being specific sub-heading, all preparations for lemonades or other beverages for use in the manufacture of aerated water, generally known as soft drink concentrate/ beverage bases, are correctly classifiable under Sub-heading 2108.10.
3. This may be suitable brought to the notice of field formations.
4. The receipt of this circular may be acknowledged.
