. IN SO FAR AS THEY ARE RELEVANT TO THE DISPUTE , THEY ARE WORDED AS FOLLOWS :
21.06 NATURAL YEASTS (. . . INACTIVE ) . . . OTHER .
22.02 LEMONADE , FLAVOURED SPA WATERS AND FLAVOURED AERATED WATERS , AND OTHER NON-ALCOHOLIC BEVERAGES , NOT INCLUDING FRUIT AND VEGETABLE JUICES FALLING WITHIN HEADING NO 20.07 .
7 IN CONFORMITY WITH THE STRUCTURE OF THE COMMON CUSTOMS TARIFF THE EXPRESSION ' ' OTHER . . . BEVERAGES ' ' IN HEADING 22.02 IS TO BE UNDERSTOOD AS A GENERIC CONCEPT EMBRACING ALL LIQUIDS INTENDED FOR HUMAN CONSUMPTION , IN SO FAR AS THEY ARE NOT INCLUDED IN ANY OTHER SPECIFIC CLASSIFICATION .
8 THE SCOPE OF THAT 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 , TO QUENCH THIRST , FOR EXAMPLE , TO IMPROVE HEALTH , OR FOR SOME OTHER PURPOSE . WITHIN THE MEANING OF THAT HEADING THEREFORE , ' ' BEVERAGES ' ' MUST BE UNDERSTOOD TO SIGNIFY 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 .
9 THE CLASSIFICATION OF A PRODUCT AS A BEVERAGE WITHIN THE MEANING OF HEADING 22.02 CANNOT , MOREOVER , DEPEND ON THE BASIC INGREDIENTS USED . THE DISTINGUISHING CHARACTERISTIC IN THE TARIFF HEADING IN QUESTION IS THE FACT THAT THE PRODUCTS IN QUESTION ARE LIQUIDS AND ARE INTENDED FOR HUMAN CONSUMPTION . ALTHOUGH THE PRODUCT IN QUESTION IS MADE BASICALLY FROM YEAST , WHICH FALLS UNDER HEADING 21.06 , THE DECISIVE CHARACTERISTIC AS FAR AS CLASSIFICATION IN THE TARIFF IS CONCERNED IS ITS LIQUID STATE , CHIEFLY OBTAINED BY ADDING WATER , AND NOT THE BASIC INGREDIENT EMPLOYED .
10 THAT REASONING IS SUPPORTED BY THE ACTUAL WORDING OF THE HEADING IN QUESTION WHICH , AFTER REFERRING TO ' ' BEVERAGES ' ' IN GENERAL , EXPRESSLY EXCLUDES FRUIT AND VEGETABLE JUICES WHICH ARE INCLUDED IN HEADING 20.07 IN CHAPTER 20 , COVERING ' ' PREPARATIONS OF VEGETABLES , FRUIT OR OTHER PARTS OF PLANTS ' ' . THAT INDICATES THAT WITHOUT THAT EXPRESS EXCEPTION THE JUICES IN QUESTION WOULD BE CLASSIFIED IN THE CHAPTER ON BEVERAGES , AND NOT IN THAT COVERING THE RELEVANT BASIC INGREDIENTS .
11 A SIMILAR INDICATION IS TO BE FOUND IN THE EXPLANATORY NOTES TO THE COMMON CUSTOMS TARIFF WHICH EXCLUDE ' ' TONIC PREPARATIONS ' ' FROM HEADING 21.07 ( WHICH , TOGETHER WITH YEASTS , IS INCLUDED IN THE CHAPTER ON EDIBLE PREPARATIONS ) WHEN THEY ARE PUT UP AS LIQUIDS SUITABLE FOR DIRECT CONSUMPTION AS BEVERAGES . THE UNDERLYING PRINCIPLE OF THAT NOTE MAY BE EXTENDED BY ANALOGY TO THE AQUEOUS DILUTION