Page 202 - GSTL_14th May 2020_Vol 36_Part 2

304 GST LAW TIMES [ Vol. 36
wherein it is mentioned that the term “frozen orange juice” also covers concen-
trated orange juice” to buttress the argument that “fruit juice based drinks” un-
der Tariff Item 2202 99 20 will also include “fruit juice concentrates based drinks”
within its ambit.
19.2 In the said Explanatory Notes, it is mentioned that the juices of this
heading may be concentrated (whether or not frozen) or in the form of crystals or
powder. Thus, this clarification is applicable to the Heading 20.09 only and can-
not be applied to other Headings. Similarly, the sub-heading note for sub-
heading 2009.11 providing that the term ‘frozen orange juice’ also covers concen-
trated orange juice’ will be applicable to that sub-heading only. These explanato-
ry notes only reiterate the fact that the ‘concentrated juices’ are known differently
from ‘juices’ and therefore the explanatory notes clarify that ‘juices’ of heading
20.09 would cover ‘concentrated juices’.
20.1 The appellant has submitted that the GAAR has not led in any ev-
idence to substantiate its finding that even if the ‘common parlance test’ is ap-
plied, the industry refers the ‘fruit pulp or fruit juice based drinks’ differently
than the ‘fruit juice concentrate based drinks’.
20.2 In this regard, suffice it to say that the Hon’ble CESTAT in appel-
lant’s own case [Hindustan Coca Cola Beverages P. Ltd. v. Commissioner of Central
Excise, Chennai-IV - 2017 (6) G.S.T.L. 200 (Tri. - Chennai)] has decided this issue.
21. Therefore, we confirm the view of the GAAR that the product ‘Fan-
ta Fruity Orange’ do not fall under Tariff Item 2202 99 20.
Tariff Item 2202 99 90 :
22. As regards the third limb of the question raised for classification of
‘Fanta Fruity Orange’, it is observed that the GAAR concluded that the said
product would not fall under sub-heading 2202 10 but would fall under sub-
heading 2202 99. As the GAAR further concluded that the said product would
not fall under Tariff Item 2202 99 20 as ‘Fruit pulp or fruit juice based drinks’, it
held that the product would fall under residuary entry of Tariff Item 2202 99 90.
However, as we have already discussed that the product ‘Fanta Fruity Orange’ is
appropriately classifiable under sub-heading 2202.10, the question of classifying
it under residuary entry of Tariff Item 2202 99 90 does not arise.
23. In view of foregoing, we modify the Advance Ruling No.
GUJ/GAAR/RULING/07/2019, dated 30-3-2019 by holding that -
The product ‘Fanta Fruity Orange’ manufactured and supplied by
M/s. Hindustan Coca Cola Beverages Private Limited (GSTIN
24AAACH3005M1ZX) is classifiable under sub-heading 2202 10 and
Goods and Services Tax rate of 28% (CGST 14% + GGST 14%) as per S. No.
12 of Schedule IV of Notification No. 1/2017-Central Tax (Rate), dated
28-6-2017, as amended, issued under the CGST Act, 2017 and corre-
sponding Notification No. 1/2017-State Tax (Rate), dated 30-6-2017, as
amended, issued under the GGST Act, 2017and Goods and Services Tax
Compensation Cess rate of 12% as per S. No. 2 of Schedule of Notification
No. 1/2017-Compensation Cess (Rate), dated 28-6-2017, are applicable to
the said product.

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GST LAW TIMES  14th May 2020  202