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    <title>Appy Fizz Not Classified as Aerated Branded Soft Drink for VAT and Sales Tax, Revenue Authorities&#039; Claim Rejected.</title>
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    <description>Classification - fruit juice based drink known as ‘Appy Fizz’ - in the case of &#039;Appy Fizz&#039; the product does not undergo aeration or carbonation; the product is thermally processed with CO2 which help in preserving the Apple Juice concentrate which is otherwise perishable in nature - Revenue failed to prove it as &#039;aerated branded soft drink&#039; - SC</description>
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      <description>Classification - fruit juice based drink known as ‘Appy Fizz’ - in the case of &#039;Appy Fizz&#039; the product does not undergo aeration or carbonation; the product is thermally processed with CO2 which help in preserving the Apple Juice concentrate which is otherwise perishable in nature - Revenue failed to prove it as &#039;aerated branded soft drink&#039; - SC</description>
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