Page 126 - GSTL_ 28th May 2020_Vol 36_Part 4

572 GST LAW TIMES [ Vol. 36
20 as ‘Others-Fruit Juice Based Drinks’ or under 2202 99 90- ‘Others/others’. The
contention of the appellant is that the products by virtue of qualifying as a ‘Car-
bonated beverage’ and covered under FSSAI Regulation 2.3.30, is distinct from
Waters’/‘Carbonated water’ and merits classification under CTH 2202 99
20/2202 99 90 and that just because the impugned products do not qualify as
‘Fruit Juices’ of CTH 2009, the same does not debar classification under CTH
2202 99 20 as ‘Fruit Juice based drinks’. They have further based their grounds on
Industry Practice of classification of similar products, Common Parlance test,
FSSAI regulations and the General Rules of Interpretations of the Tariff to sub-
stantiate their claim. The contentions are discussed as under.
8. Before proceeding further, the CTH 2202, the relevant HSN Explana-
tory notes are examined as under :
CTH 2202 :

2202 Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or
flavoured, and other non-alcoholic beverages, not in-
cluding fruit or vegetable juices of heading 2009
2202 10 - Waters, including mineral waters and aerated waters, contain-
ing added sugar or other sweetening matter or flavoured :
2202 10 10 --- Aerated waters
2202 10 20 --- Lemonade
2202 10 90 --- Other
- Other :
2202 91 00 -- Non-alcoholic beer
2202 99 -- Other :
2202 99 10 --- Soya milk drinks, whether or not sweetened or flavoured
2202 99 20 --- Fruit pulp or fruit juice based drinks
2202 99 30 --- Beverages containing milk
2202 99 90 --- Other

Explanatory Notes as per HSN is as below :

22.02 - Waters, including mineral waters and aerated waters, con-
taining added sugar or other sweetening matter or fla-
voured, and other non-alcoholic beverages, not including
fruit or vegetable juices of heading 20.09.
2202.10 - Waters. including mineral waters and aerated waters, contain-
ing added sugar or other sweetening matter or flavoured
- Other :
2202.91 -- Non-alcoholic beer
2202.99 - Other

This heading covers non-alcoholic beverages, as defined in Note 3 to this Chap-
ter, not classified under other headings, particularly Heading 20.09 or 22.01.
(A) Waters, including mineral waters and aerated waters, containing added
sugar or other sweetening matter or flavoured.
This group includes, inter alia :
(1) Sweetened or flavoured mineral waters (natural or artificial).

GST LAW TIMES  28th May 2020  126