https://www.taxtmi.com/caselaws?id=395251 Carbonated fruit juice beverages were treated as classifiable under Heading 2202 10 20 / 2202 10 90 because the products were found to be principally carbonated, water-based beverages marketed with fruit juice, and consistent with the FSSAI description of carbonated beverages with fruit juice. The authority distinguished the separate entry for fruit pulp or fruit juice based drinks under 2202 99 20, noting that the fruit content was below the level relied on for that classification and that the cited larger bench ruling was not applicable. The advance ruling on classification was therefore upheld. en-us Mon, 10 Feb 2020 00:00:00 +0530 Tue, 18 Mar 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395251 Carbonated fruit juice beverages were treated as classifiable under Heading 2202 10 20 / 2202 10 90 because the products were found to be principally carbonated, water-based beverages marketed with fruit juice, and consistent with the FSSAI description of carbonated beverages with fruit juice. The authority distinguished the separate entry for fruit pulp or fruit juice based drinks under 2202 99 20, noting that the fruit content was below the level relied on for that classification and that the cited larger bench ruling was not applicable. The advance ruling on classification was therefore upheld. Case-Laws GST Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395251