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7048924208

Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 22

Print

Beverages, spirits and vinegar


NOTES :

1. This Chapter does not cover:

(a) products of this Chapter (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);

(d) acetic acid of concentration exceeding 10 % 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 % vol. Alcoholic beverages are classified in headings 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.

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured ; ice and snow

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009

2203

Beer made from malt

2204

Wine of fresh grapes, including fortified wines ; grape must other than that of heading 2009

2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

2206

Other fermented beverages (for example, cider,perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured , of any strength

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit , liqueurs and other spiritnous beverages

2209

Vinegar and substitutes for vinegar obtained from acetic acid