94 tal-1992

I .. N. 94 of 1992

EXCIS.: DUTY (CROWN CORKS AND NON-ALCOH OLIC

CONCENTRATES) ORDINANCE

(CA P.I 66l

ikftngl'S (EJ.duslon of .'r llll Juices, Fruit Nectal'l and

Non.akQh oll~

Low-C.kK"1e Fruit Ned ars) RrjluJations, 1992

IN c~crtisc of [he powers , .. nferred by ilCCl ion 37 of the Excise

Duty (Crown Corks and Non-alcohol ic Concent rates) Ordinance, the

Minister of Finance has made tile following regulalion5:~

I. Theie regu lalion§ maybeci tcd astlle Non-alcoOOlic Be~ rages

(EJ::dusion of Fru it Juices. Fm il Nectal"5 and Low-Caloric Fm il

Ncclars) Rcgu lation~, 1992.

[ n these regulations -

Mroncc nlraled fruit juice" mean s fru it juice which 1Ia.s been

ronccnmu ed by the removal of part of its water content, oul does

not indu~ dried fruit j uice

Mfrui l juice- means the: {(nncnlabk hUI unfermc nlcd juice

which is obtained from frui t by a me<:hanical process and which has

the characteristic oolour. navour and taste of the fruit from .... hich it

is obtained. and includes the product obtained by the addi tion of

.... ate r to a concentrated frui t juice in a quamity nOl exceeding that

comained in similar non·cnncentrated juices of nonnal

composition and wh ich has the organoleptic and analytica l

cha rac1eriltics of the fruit juice obtained by a mechanical process as

aforesaid;

"{ruil nectar" means the fermcmable bill unfcrmcnted

producl which is obtained by adding sugar or waler and sugar to

fruit juice. concentrated fruit juice. fruit purte. concenlrated fruit

pur~e or an admixlu re of these products. so however Ihal not less

than forty per cent by weight of the product is obtained fro m fruit

and the added sugar cu nt ent . calc ulated as dry maller . does nOI

e~ceed twcnty per cem by weight of Ihe finished product;

Mfruit purte~ means the fermentabJe hut unfermented prodllCl

obtained by crushing and straining the entire edible pan of .... hole

or peeled fruit

" Iow-ca loric fruit necta," means the fermcnlable but

unfe rmemed product which is obtained by adding approved

artificial sweetener!; or water and approved anificia l liweetcncr!; to

fru it juice. cOlI«'mratcd fruil juice. frui t purte. concentra ted fru it

purte Of to an ad mixture of Ihese produeu. so however that not less

Ihan fort y pcr cent by weight of thc product is obtained from fruil

and the added appTO\'cd an iflcial s .... eetene'" contcnt. calculated as

dry mallcr. does not ucced . in the ease of ace5ulfame. 350

milligrams per htre. and in the Cl\SC of othel appro' "ed art ificial

s .... eeteners. ~uch 1cY1:1s M may be prescribed from lime 10 time.

under rcgl,ll~tiQlls published under Ihe Food, Dru gs and Drinking

Wate r Aa: provided Ihal no suet\ product is spccirica\ly intended

for . or advertised as suitable for. infants and you ng children.

Frui t juices, froi! nectars ~nd low-ca lorie fruit ncctau are

hereby c ~cl uded from the exprcs.-.ion ~ non·alcoholic beverages"

contained in sect ion 2 of tile Excise Dut y (Crow n CorkS and Non-

alcoholic Concentrates) Ordinance .

The Non-alcoholic Beverages (E~clusion of Fruit Juices and

Fro;! Nectal'$) Regulations. 1931. are hereby repealed .

0.,..,_", 10/<""'. _ _ K<Uti1;.

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~ by lik'

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