CHAPTER-22

BEVERAGES, SPIRITS AND VINEGAR

NOTES:-

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 2853 [OLD- heading 2851]);

(In Note 1, in clause (c) the word and figures "heading 2853" has been substituted vide NTF. NO. 94/2008, DT. 02/03/2009)

(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.

Sub-heading Note:

For the purposes of sub – heading 2204 10, the expression “ sparkling wine” means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars.