1. This chapter does not cover;
(a) Products falling thereunder (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103);

(b) Sea water (heading 2501);
(c) Distilled or conductivity water or water of similar purity (heading 2851);
(d) Acetic acid of concentration exceeding 10 per cent by weight of acetic acid (heading 2915);
(e) Medicaments of heading 3003 or 3004; or
(f) Perfumery or toilet preparations (chapter 33).

2. For the purposes of this Chapter and of Chapters 20 and 21, the ‘alcoholic strength by volume’ shall be determined at a temperature of 20° C.

3. For the purposes of heading 2202 the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0.5 per cent vol. Alcoholic beverages are classified in heading 2203 to 2206 or heading 2208 as appropriate.