Notes.
1.- This Chapter does not cover
:
(a) Products of this Chapter
(other than those of heading 22.09) prepared for culinary purposes and
thereby rendered unsuitable for consumption as beverages (generally
heading 21.03);
(b) Sea water (heading 25.01);
(c) Distilled or conductivity
water or water of similar purity (heading 28.53);
(d) Acetic acid of a
concentration exceeding 10 % by weight of acetic acid (heading 29.15);
(e) Medicaments of heading
30.03 or 30.04; or
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09
Beer made from malt
Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
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
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages
Vinegar and substitutes for vinegar obtained from acetic acid