(1) THE appeal is concerned with the classification of a product made by the appellant called "Sharbat Rooh Afza". In consists in the main of an invert sugar base, pineapple juice and distilled extracts of the following:

Daucus carota

(Gajar)

Portulaca oleracea

(Khurfa)

Citrullus vulgaris

(Tarbooz)

Spinacia oleracea

(Palak)

Mentha arvensis

(Pudina)

Luffa cylindrica

(Hara ghia)

Cichorium intybus

(Kasni)

Vitis vinifera

(Munaqqa)

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Santalum album

(Sandal sufed)

Vetiveria zizanioides

(Khas hindi)

Parmelia perlata

(Chharrhila)

Nymphaea alba

(Gul nilofar)

Onosma bracteatum

(Barge gaozabani)

Keora

It also contains some orange juice and distillates of citrus medica, rose damascena and permissible food colours. It is said to be a summer drink and useful also in treating disorders associated with heat. It can be used in ice creams, puddings and the like but its main use is as a table drink for which purpose three tablespoonfuls are to be mixed in a glass of cold water.

(2) THE question is whether the said sharbat falls within Tariff Heading 2202.90 as the appellant contends, or under Heading 21.07 as