Tariff Notifications (Rate of Tax and Exemptions)
Tariff Notifications (Rate of Tax and Exemptions)
GST rate reckoner for goods
*See Volume 2.
1.225
BEVERAGES, SPIRITS AND VINEGAR
CHAPTER 22
BEVERAGES, SPIRITS AND VINEGAR
Ch. 22
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 20ºC in closed containers, has an excess pressure of not less than 3 bars.
Supplementary Note:
1. For the purposes of tariff item 2207 10 12, “Spirits for industrial use” means rectified spirits which are used for industrial preparation of pharma, food, healthcare products or such other products, except for use in preparation of alcoholic liquors for human consumption.
Tariff Item
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
1 Nil IGST/Nil CGST/Nil
SGST or UTGST : 2201 : Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container
1 Nil IGST/Nil CGST/Nil
SGST or UTGST : 2201 : Non-alcoholic Toddy, Neera including date and palm neera
5% IGST/2.5% CGST/2.5%
SGST or UTGST : 2201 90
10 : Ice and snow
212% IGST/6% CGST/6%
SGST or UTGST : 2201 : Drinking water packed in 20 litres bottles
318% IGST/9% CGST/9%
SGST or UTGST : 2201 : Waters, including natural or artificial mineral waters and
Tariff
2201 10 - Mineral waters and aerated waters :
2201 10 10 Mineral waters
aerated waters, not containing added sugar or other sweetening matter nor flavoured [other than Drinking water packed in 20 litres bottles]
l 6%/9% 6%/9% 12%/18%
2201 10 20 Aerated waters l 9% 9% 18%
2201 90 - Other:
2201 90 10 Ice and snow l 2.5% 2.5% 5%
2201 90 90 Other l Nil/6% /9% Nil/6% /9% Nil 1/12%2 /18%3
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
12% IGST/6% CGST/6%
SGST or UTGST : 2202 99
10 : Soya milk drinks
12% IGST/6% CGST/6%
SGST or UTGST : 2202 99
20 : Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]
12% IGST/6% CGST/6%
SGST or UTGST : 2202 99
30 : Beverages containing milk
18% IGST/9% CGST/9%
SGST or UTGST : 2202 91 00, 2202 99 90 : Other nonalcoholic beverages [Other than tender Coconut water and caffeinated beverages]
28% IGST/14% CGST/14%
SGST or UTGST : 2202 10 : All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured
28% IGST/14% CGST/14%
SGST or UTGST : 2202 99
90 : Caffeinated Beverages1 28% IGST/14% CGST/14%
SGST or UTGST : 2202 : Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice2
1. Caffeinated Beverages : Compensation Cess Rate of 12%.
2. Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice : Compensation Cess Rate of 12%.
1.227
Tariff Item
BEVERAGES, SPIRITS AND VINEGAR
2202 10 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
2202 10 101 Aerated waters1
2202 10 201 Lemonade1 l
2202 10 901 Other1
- Other:
2202 91 00 Non-alcoholic beer l 9/14% 9/14% 18/28%
2202 99 Other:
2202 99 10 Soya milk drinks, whether or not sweetened or flavoured
2202 99 20 Fruit pulp or fruit juice based drinks
2202 99 30 Beverages containing milk l 6% 6% 12%
2202 99 901 Other l 9/14% 9/14% 18/28%2
2203 00 00 Beer made from malt l Non-GST items
2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 Non-GST items
2204 10 00 - Sparkling wine l - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204 21 In containers holding 2 l or less:
2204 21 10 Port and other red wines
2204 21 20 Sherry and other white wines
2204 21 90 Other
2204 22 In containers holding more than 2 l but not more than 10 l:
2204 22 10 Port and other red wines
2204 22 20 Sherry and other white wines
1. Compensation Cess :
2202 Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice
2. See also ‘Caffeinated Beverages’ - 28% IGST/14% CGST/14% SGST or UTGST with Compensation Cess rate of 12%.
Tariff Item
2204 22 90 Other l
2204 29 Other:
2204 29 10 Port and other red wines l
2204 29 20 Sherry and other white wines l
2204 29 90 Other l
2204 30 00 - Other grape must l 2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
2205 10 00 - In containers holding 2 l or less l
Non-GST items
2205 90 00 - Other l 2206 00 00 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 l 9% 9% 18%*
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
15% IGST/2.5% CGST/2.5%
SGST or UTGST : 2207 : Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)
218% IGST/9% CGST/9%
SGST or UTGST : 2207 : Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]
18% IGST/9% CGST/9%
SGST or UTGST : 2207 10 12 : Spirits for industrial use
2207 10 - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher: Rectified spirit:
2207 10 11 Concentrates of alcoholic beverages l Non-GST items
2207 10 12 Spirits for industrial use l 9% 9% 18%
2207 10 19 Other l Non-GST items
*Being a residuary entry, GST rate of 18% IGST/9% CGST/9% SGST or UTGST is leviable.
1.229
Tariff Item
BEVERAGES, SPIRITS AND VINEGAR
2207 10 90 Other l Non-GST items
2207 20 00 - Ethyl alcohol and other spirits, denatured, of any strength l 2.5%/9% 2.5%/9% 5%1/18%2
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liquors and other spirituous beverages
2208 20 - Spirits obtained by distilling grape wine or grape marc:
In containers holding 2 l or less :
2208 20 11 Brandy l
2208 20 19 Other l Other:
2208 20 91 Brandy l
2208 20 99 Other l
2208 30 - Whiskies:
In containers holding 2 l or less :
2208 30 11 Bourbon whiskey l
2208 30 12 Scotch l
2208 30 13 Blended l
2208 30 19 Other l
Other:
2208 30 91 Bourbon whiskey l
2208 30 92 Scotch
2208 30 93 Blended
2208 30 99 Other l
2208 40 - Rum and other spirits obtained by distilling fermented sugarcane products :
In containers holding 2 l or less :
2208 40 11 Rum l
2208 40 12 Other l
Other:
2208 40 91 Rum l
Non-GST items
Tariff Item
2208 40 92 Other
2208 50 - Gin and Geneva :
In containers holding 2 l or less :
2208 50 11 Gin
2208 50 12 Geneva
2208 50 91 Gin
2208 50 92 Geneva
2208 60 00 - Vodka
2208 70 - Liquors and cordials :
In containers holding 2 l or less :
2208 70 11 Liquors l
2208 70 12 Cordials
Other:
2208 70 91 Liquors
2208 70 92 Cordials
2208 90 - Other:
In containers holding 2 l or less :
2208 90 11 Tequila
2208 90 12 Indenatured ethyl alcohol
2208 90 19 Other l Other:
2208 90 91 Tequila
2208 90 92 Indenatured ethyl alcohol
2208 90 99 Other l
2209 Vinegar and substitutes for vinegar obtained from acetic acid 18% IGST/9% CGST/9% SGST or UTGST : 2209 : Vinegar and substitutes for vinegar obtained from acetic acid
2209 00 - Vinegar and substitutes for vinegar obtained from acetic acid:
2209 00 10 Brewed vinegar
2209 00 20 Synthetic vinegar
2209 00 90 Other
BEVERAGES, SPIRITS AND VINEGAR
COMPENSATION CESS RATES
[SEE NOTIFICATION NO. 1/2017-COMPENSATION CESS (RATE), DATED 28-6-2017 (DIVISION SIX)]
RATE OF TAX AND EXEMPTION NOTIFICATIONS FOR GOODS
(SEE DIVISION SIX)
1. CGST/IGST/SGST or UTGST Rate Schedule for Goods.—Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 1/2017-Integrated Tax (Rate), dated 28-62017/Notification No. 1/2017-Union Territory Tax (Rate), dated 28-6-2017
2. List of CGST/IGST/SGST or UTGST exempt goods (Nil rated goods). Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 2/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 2/2017-Union Territory Tax (Rate), dated 28-6-2017
3. Concessional CGST/IGST/SGST or UTGST rate for supplies of goods to specified petroleum and other explorations and productions under various Schemes.—Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 3/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 3/2017-Union Territory Tax (Rate), dated 28-6-2017
4. Refund of 50% of CGST/IGST/SGST or UTGST on Supplies of Goods to Canteen Stores Department (CSD) under Ministry of Defence.—Notification No. 6/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 6/2017-Integrated Tax (Rate), dated 28-6-2017/ Notification No. 6/2017-Union Territory Tax (Rate), dated 28-6-2017
5. Exemption to Supplies of Goods by Canteen Stores Department (CSD) under Ministry of Defence to Unit Run Canteens and Supplies of Goods by CSD/Unit Run Canteens to authorised customers.—Notification No. 7/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 7/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 7/2017-Union Territory Tax (Rate), dated 28-6-2017
6. Exemption to intra-State supplies of goods or services or both received by a TDS deductor under section 51 from an unregistered supplier.—Notification No. 9/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 9/2017-Union Territory Tax (Rate), dated 28-6-2017
7. Exemption to intra-State supplies of second hand goods received by a registered person from an unregistered supplier.—Notification No. 10/2017-Central Tax (Rate), dated 28-62017/Notification No. 10/2017-Union Territory Tax (Rate), dated 28-6-2017
8. Notified supplies which shall be treated neither as a supply of goods nor as a supply of services.—Notification No. 14/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 11/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 14/2017-Union Territory Tax (Rate), dated 28-6-2017
9. Notified specialised agencies entitled to claim a refund of taxes paid on supplies of goods or services or both received by them.—Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017/Notification No. 13/2017-Integrated Tax (Rate), dated 28-6-2017/Notification No. 16/2017-Union Territory Tax (Rate), dated 28-6-2017
10. Composition Levy - Notified rate of tax, turnover, conditions & restrictions.—Notification No. 14/2019-Central Tax, dated 7-3-2019
11. Exemption from Compensation Cess to intra-State supplies of second hand goods received by a registered person from an unregistered supplier.—Notification No. 4/2017-Compensation Cess (Rate), dated 20-7-2017
12. Exemption to intra-State/inter-State supply of taxable goods by a registered supplier to a registered recipient for export, from so much of the CGST/IGST/SGST or UTGST tax leviable thereon, as is in excess of the amount calculated at the CGST rate of 0.05 per cent/IGST rate of 0.1 per cent/SGST or UTGST rate of 0.05 per cent.—Notification No. 40/2017-Central Tax (Rate), dated 23-10-2017/Notification No. 41/2017-Integrated Tax (Rate), dated 23-10-2017/Notification No. 40/2017-Union Territory Tax (Rate), dated 23-102017
13. Notified rate of tax to be levied on specified first intra-State supplies of goods or services. Notification No. 2/2019-Central Tax (Rate), dated 7-3-2019/Notification No. 2/2019-Union Territory Tax (Rate), dated 7-3-2019
14. Refund of applicable Tax to retail outlets established in the departure area of International Airport beyond the Immigration counters making tax free supply of goods to an outgoing International Tourist.—Notification No. 11/2019-Central Tax (Rate), dated 29-6-2019/ Notification No. 10/2019-Integrated Tax (Rate), dated 29-6-2019/Notification No. 11/2019-Union Territory Tax (Rate), dated 29-6-2019
15. Exemption on supply of goods by a retail outlets established in the departure area of an International Airport beyond Immigration counters to an outgoing International Tourist.— Notification No. 11/2019-Integrated Tax (Rate), dated 29-6-2019
16. Exemption of goods supplied to Food and Agricultural Organisation (FAO) of the United Nations.—Notification No. 19/2019-Central Tax (Rate), dated 30-9-2019/Notification No. 18/2019-Integrated Tax (Rate), dated 30-9-2019/Notification No. 19/2019-Union Territory Tax (Rate), dated 30-9-2019
17. Notified supplies which shall be treated neither as supply of goods nor as supply of services. Notification No. 25/2019-Central Tax (Rate), dated 30-9-2019/Notification No. 24/2019-Integrated Tax (Rate), dated 30-9-2019/Notification No. 25/2019-Union Territory Tax (Rate), dated 30-9-2019
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BEVERAGES,
SPIRITS AND VINEGAR
Ch. 22
18. Exemption on goods and services compensation cess on supply of goods by a retail outlets established in the departure area of an International Airport beyond Immigration Counters to an outgoing International Tourist.—Notification No. 1/2019-Compensation Cess (Rate), dated 29-6-2019
19. Notified registered persons who shall pay tax on reverse charge basis on certain specified supplies of goods or services or both received from an unregistered supplier.—Notification No. 7/2019-Central Tax (Rate), dated 29-3-2019/Notification No. 7/2019-Integrated Tax (Rate), dated 29-3-2019/Notification No. 7/2019-Union Territory Tax (Rate), dated 29-3-2019.
E-WAY BILL
E-WAY BILL NOT REQUIRED TO BE GENERATED WHERE FOLLOWING GOODS ARE TRANSPORTED
S. No. Chapter or Heading or Sub-heading or Tariff item
Description of Goods (1) (2) (3)
1. 2201 Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
2. 2201 Non-alcoholic Toddy, Neera including date and palm neera
3. Any Chapter Supplies of goods by Canteen Stores Department (CSD) under Ministry of Defence to Unit Run Canteens and supplies of goods by CSD/Unit Run Canteens to authorised customers
LATEST CLARIFICATION
Aerated waters, all goods [including aerated waters], containing added sugar or other sweetening matter or flavoured falling under heading 220210 attract 28% GST and 12% Compensation Cess.—PIB Press Release, dated 24-7-2017.
Almond milk - Almond Milk is made by pulverizing almonds in a blender with water and is then strained. As such almond milk neither constitutes any fruit pulp or fruit juice. Therefore, it is not classifiable under tariff item 2202 99 20. Almond milk is classified under the residual entry in the tariff item 2202 99 90 and attract GST rate of 18%.—Circular No. 113/32/2019, dated 11-10-2019.
‘Carbonated Beverages of Fruit Drink’ or ‘Carbonated Beverages with Fruit Juice’ are covered under HS 2202 99. The said goods attract GST at the rate of 28% and Compensation Cess at the rate of 12% and cover such carbonated beverages that contain carbon dioxide, irrespective of whether the carbon dioxide is added as a preservative, additive, etc. Exclusion for the above-said goods has been provided in the entry at S. No. 48 of Schedule-II of Notification No. 1/2017-Central Tax (Rate), dated 28th June, 2017, vide Notification No. 12/2022-Central Tax (Rate), dated the 30th December, 2022.—Circular No. 189/01/2023-GST, dated 13-1-2023
Treated Sewage Water - Supply of treated sewage water, falling under heading 2201, is exempt under GST.—Circular No. 179/11/2022-GST, dated 3-8-2022.
Water, safe drinking water for public purpose - Supply of water, other than those excluded from S. No. 99 of Notification No. 2/2017-Central Tax (Rate) dated 28-6-2017, would attract GST at ‘NIL’ rate. Therefore supply of drinking water for public purposes, if it is not supplied in a sealed container, is exempt from GST.—Circular No. 52/26/2018-GST, dated 9-8-2018.
LATEST CASE LAWS
Name of Product
Aerated water in sealed container
Beverages and spirits
Carbonated beverage with fruit juice
Demineralized Water
Heading No.
2201
Citation
Water Health India (P.) Ltd., In re [2020] 116 taxmann.com 270/35 GSTL 450 /81 GST 391 (AAR - Karnataka)
2202 9990 United Breweries Ltd., In re [2022] 143 taxmann.com 23 (AAR - Karnataka)/67
GSTL 366 (AAR - Karnataka)
2202 Rich Dairy Products (India) (P.) Ltd., In re [2020] 116 taxmann.com 742 /36 GSTL 560/82 GST 10 (AAAR - Tamilnadu)
2201 Kasipalayam Common Effluent Treatment Plant (P.) Ltd., In re [2021] 130 taxmann.com 72/87 GST 490/54
GSTL 348 (AAR - Tamilnadu)/Chennai Water Desalination Ltd., In re [2022] 138 taxmann.com 523 (AAR - Tamilnadu)
Effluent treated water 2201 Mannarai Common Effluent Treatment (P.) Ltd., In re [2023] 155 taxmann.com 110 (AAR - Tamilnadu)
Fanta Fruity Orange
Flavoured Milk
Fruit juices/Carbonated fruit juice
2202 99 90 Hindustan Coca-Cola Beverages (P.) Ltd., In re [2020] 120 taxmann.com 137/36
GSTL 295 (AAAR-Gujarat)
2202 99 30 Gujarat Co-operative Milk Marketing Federation Ltd., In re [2022] 142 taxmann.com 288 (AAAR - Gujarat)/ Tirumala Milk Products (P.) Ltd., In re [2022] 138 taxmann.com 203 (AAAR - Andhra Pradesh)/Sri Chakra Milk Products LLP., In re [2022] 137 taxmann. com 405 / 91 GST 459 (AAAR - Andhra Pradesh)/Vadilal Industries Ltd., In re [2022] 142 taxmann.com 316 (AAAR -Gujarat)/Madurai Famous Jigarthanda LLP, In re [2023] 147 taxmann. com 580 (AAR - Tamilnadu)
2202 10 20 Rich Dairy Products (India) (P.) Ltd., In re [2019] 110 taxmann.com 480 (AAR - Tamilnadu)
1.235
Name of Product
BEVERAGES, SPIRITS AND VINEGAR
Heading
K Juice Grape/carbonated fruit drink/ fruit juice
Non-alcoholic Beer
Purified water
Raw untreated water
Ready to serve fruit beverage
Ch. 22
2202 10 90 Kalis Sparkling Water (P.) Ltd., In re [2021] 127 taxmann.com 134/53 GSTL 17/87 GST 545 (AAAR - Tamilnadu)
2202 99 90 United Breweries Ltd., In re [2022] 143 taxmann.com 23 (AAR - Karnataka)
2201
Aquaa Care (Surat) RO Technologies (P.) Ltd., In re [2020] 120 taxmann. com 167/36 GSTL 115 (AAR - Gujarat; Vijayavahini Charitable Foundation, In re [2021] 131 taxmann. com 9/88 GST 9 (AAR - Andhra Pradesh)
2201 State Industries Promotion Corporation of Tamil Nadu Ltd., In re [2023] 155 taxmann.com 263 (AAR - Tamilnadu)
2202 10 90 Mohammed Hasabhai Karbalai., In re [2022] 138 taxmann.com 285 (AARGujarat)
Rectified Spirit/Extra neutral alcohol 2207
Madhucon Sugar & Power Industries Ltd., In re [2018] 95 taxmann.com 64 /68 GST 761/14 GSTL 491 (AARTelangana)
Sewerage treated water 2201 Greater Visakhapatnam Smart City Corporation Ltd. , In re [2024] 164 taxmann.com 288 (AAR - Andhra Pradesh)
Tertiary treated water (TTW) 2201
Treated water/purified sewage water 2201
Treated Water for industrial use 2201
Nagpur Waste Water Management (P.) Ltd., In re [2022] 140 taxmann.com 172 (AAAR - Maharashtra)
Angeripalayam Common Effluent Treatment Plant Ltd., In re [2023] 155 taxmann.com 111 (AAR - Tamilnadu)/ Veerapandi Common Effluent Treatment Plant (P.) Ltd., In re [2023] 156 taxmann.com 453 (AAR - Tamilnadu)/ Eastern Common Effluent Treatment Co. (P.) Ltd., In re [2023] 155 taxmann. com 224 (AAR - Tamilnadu)/Hojiwala Infrastructure Ltd., In re [2023] 147 taxmann.com 84 (AAR - Gujarat)/ Rashtriya Chemicals and Fertilizers Ltd., In re [2022] 139 taxmann.com 220)/92 GST 368 (AAAR -Maharashtra)
Palsana Enviro Protection Ltd., In re [2023] 148 taxmann.com 255 (AARGujarat)
Name of Product
UHT sterilized flavoured milk
ZLD treated water
Heading No.
Citation
2202 99 30 Britannia Industries Ltd., In re [2021] 132 taxmann.com 249 (AAAR - Tamilnadu)/[2022] 56 GSTL 36 (AAAR - Tamilnadu)
2201 Gujarat Eco Textile Park Ltd., In re [2024] 163 taxmann.com 353 (AAR - Gujarat)
CASE LAWS/DEPARTMENTAL CLARIFICATIONS UNDER OLD REGIME
Name of Product
Beer
Heading No.
Citation
22 03 00 Kalyani Breweries Ltd. v. Assistant CCE 1992 (57) ELT 373 (Cal HC).
Fruit pulp, drinks made from 2202 CBE&C circular No. 309/25/97-CX dated 31-3-1997 * Kerala Coop Milk Marketing v. CCE (1999) 112 ELT 191 (CEGAT).
Milk beverages, flavoured
Rectified spirit which is not used for human consumption
Sharbat Rooh Afza
Spirit rectified
Chapter 22 In re Danone Foods (2012) 280 ELT 563 (AAR).
2207 20 00 Balrampur Chinni Mills Ltd. v. CCE [2018] 92 taxmann.com 64 (AllahabadCESTAT)
2201 90 Hamdard (Waqf) Laboratories v. CCE (1999) 113 ELT 20 (SC).
2207 20 Ugar Sugar Works v. CCE (2007) 214 ELT 337 (CESTAT) contrary view in Cellulose Products v. CCE (1996) 82 ELT 147 (CEGAT), where it was held that rectified spirit not suitable for use as fuel for IC Engines falls under heading 2204 same view in Ugar Sugar Works v. CCE (2007) 214 ELT 337 (CESTAT).
Squash (synthetic or concentrate) 2201 90 Katrala Food Products v. CCE (1999) 113 ELT 381 (SC)
Rs. 4,495/-