A PROPRIETARY FLAVOURING AGENT, WHICH IS BASED ON ODORIFEROUS SUBSTANCES. THE FLAVOURING CONCENTRATE IS PRESENTED AS A COMPONENT OF A CONCENTRATE KIT. THESE KITS ARE COMPRISED OF A NUMBER OF COMPONENTS, WHICH, WHEN MIXED AND PROCESSED FURTHER WITH OTHER INGREDIENTS, RESULT IN THE PRODUCTION OF A FLAVOURED CARBONATED SOFT DRINK.

CLASSIFICATION IS DETERMINED BY THE PROVISIONS OF THE GENERAL RULES 1 AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE; THE TEXT OF CODES 3302, 3302 10, 3302 10 40; THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 3302; STATE LABORATORY ANALYSIS AND ADVICE (REF: R13A0044) AND APPLICANTS DECLARATION.