https://www.taxtmi.com/caselaws?id=387702 Carbonated beverages containing only a minor fruit juice content, together with sugar, preservatives and flavours, are classified by their essential character as aerated non-alcoholic beverages under Heading 2202 rather than as fruit juices under Heading 2009. The tariff note to Heading 2009 excludes diluted products and beverages with greater quantities of water or carbon dioxide, while fruit juice for direct consumption is treated differently under the food regulations. The lemon variants fall under CTH 22021020 as lemonade, and the remaining products fall under CTH 22021090 as other beverages. Reliance on the Appy Fizz ruling was held inapplicable because it arose under a different tax regime and on different facts. en-us Mon, 23 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387702 Carbonated beverages containing only a minor fruit juice content, together with sugar, preservatives and flavours, are classified by their essential character as aerated non-alcoholic beverages under Heading 2202 rather than as fruit juices under Heading 2009. The tariff note to Heading 2009 excludes diluted products and beverages with greater quantities of water or carbon dioxide, while fruit juice for direct consumption is treated differently under the food regulations. The lemon variants fall under CTH 22021020 as lemonade, and the remaining products fall under CTH 22021090 as other beverages. Reliance on the Appy Fizz ruling was held inapplicable because it arose under a different tax regime and on different facts. Case-Laws GST Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387702