Fruit pulp or fruit juice based drinks classifiable under CTH 22029920

Commissioner of Customs (Prev.) Vs Anutham Exim Private Limited (CESTAT Kolkata) Conclusion: The goods imported by assessee, such as, Big Cola, Big Orange Cola, Big Lemon etc., which they described as ‘carbonated beverage with fruit juice’ were neither carbonated beverage alone nor fruit juice alone gave the essential character of the products in question; both contribute to its essential character. The issue could not be resolved as per Rule 3(a) and 3(b) of the Rules of Interpretation and therefore resort was to be made to Rule 3(c). Since Customs tariff heading (CTH) 22029920 ca...