| Date: |
08-02-1999
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| Notification No: |
Central Excise Circular No 439/1999
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding classification of "synthetic soft drink concentrate/ beverage bases" under Chapter Heading 2108.10
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Regarding classification of "synthetic soft drink concentrate/
beverage bases" under Chapter Heading 2108.10
Circular
No. 439
dated 8th February
1999
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.
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