Keywords
Summary

Keywords

1 . COMMON CUSTOMS TARIFF - TARIFF HEADINGS - ' ' OTHER NON-ALCOHOLIC BEVERAGES ' ' WITHIN THE MEANING OF HEADING 22.02 - CONCEPT - DEFINITION - OBJECTIVE AND VERIFIABLE CRITERIA - BASIC INGREDIENTS - NOT RELEVANT

2 . COMMON CUSTOMS TARIFF - TARIFF HEADINGS - ' ' OTHER NON-ALCOHOLIC BEVERAGES ' ' WITHIN THE MEANING OF HEADING 22.02 - CONCEPT - TONIC COMPOSED OF BREWER ' S YEAST , WATER AND CITRUS-FRUIT JUICE - INCLUDED

Summary

1 . IN CONFORMITY WITH THE STRUCTURE OF THE COMMON CUSTOMS TARIFF THE EXPRESSION ' ' OTHER NON-ALCOHOLIC BEVERAGES ' ' IN HEADING 22.02 IS TO BE UNDERSTOOD AS BEING A GENERIC CONCEPT EMBRACING ALL LIQUIDS INTENDED FOR HUMAN CONSUMPTION IN SO FAR AS THEY ARE NOT INCLUDED IN ANY OTHER SPECIFIC CLASSIFICATION .

THE SCOPE OF THE CONCEPT MUST BE DETERMINED ON THE BASIS OF CRITERIA WHICH ARE BOTH OBJECTIVE AND VERIFIABLE . IT IS NOT PERMISSIBLE , THEREFORE , TO MAKE ITS SCOPE DEPENDENT ON PURELY SUBJECTIVE , VARIABLE FACTORS SUCH AS THE MANNER IN WHICH THE PRODUCT IS TAKEN OR THE PURPOSE FOR WHICH IT IS CONSUMED .

MOREOVER , THE CLASSIFICATION OF A PRODUCT AS A BEVERAGE WITHIN THE MEANING OF TARIFF HEADING 22.02 CANNOT DEPEND ON THE BASIC INGREDIENTS USED .

' ' BEVERAGES ' ' , WITHIN THE MEANING OF HEADING 22.02 , MUST BE UNDERSTOOD AS SIGNIFYING ANY LIQUID SUITABLE , AND INTENDED , FOR HUMAN CONSUMPTION , REGARDLESS OF THE QUANTITY IN WHICH IT IS ABSORBED OR THE SPECIAL PURPOSES FOR WHICH VARIOUS KINDS OF LIQUIDS MAY BE CONSUMED .

2 . THE CONCEPT OF ' ' OTHER NON-ALCOHOLIC BEVERAGES ' ' IN HEADING 22.02 OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED AS INCLUDING A PRODUCT COMPOSED OF BREWER ' S YEAST , WATER AND 3.9% NATURAL CITRUS-FRUIT JUICE , PUT UP IN LIQUID FORM AND POTABLE , AND INTENDED TO BE TAKEN SEVERAL TIMES DAILY IN SMALL QUANTITIES FOR THE IMPROVEMENT OF HEALTH .