Page 127 - GSTL_ 28th May 2020_Vol 36_Part 4

2020 ] IN RE : RICH DAIRY PRODUCTS (INDIA) PVT. LTD. 573
(2) Beverages such as lemonade, orangeade, cola, consisting of ordi-
nary drinking water, sweetened or not, flavoured with fruit
juices or essences, or compound extracts, to which citric acid
or tartaric acid are sometimes added. They are often aerated
with carbon dioxide gas, and are generally presented in bot-
tles or other airtight containers.
(B) Other non-alcoholic beverages, not including fruit or vegetable juices of
Heading 20.09.
This group includes, inter alia :
(1) Tamarind nectar rendered ready for consumption as a beverage by
the addition of water and .sugar and straining.
(2) Certain other beverages ready for consumption, such as those with
a basis of milk and cocoa.
From the above provisions, the following are evident
 As per the Notes A(2) above, CTH 2202 10 covers-Beverages
such as lemonade, Orangeade, Cola consisting of drinking wa-
ter, sweetened or not, flavoured with fruit juices, often aerated
with Carbon dioxide and generally presented in bottles or
other airtight containers.
 As per Notes B above, CTH 2202 99 covers - other non-
alcoholic beverages, not including Fruit or Vegetable juice un-
der 2009 and ready for consumption.
The Customs Tariff under single dash (-) CTH 2202 10 includes Wa-
ters, including mineral waters and aerated waters, containing added
sugar or other sweetening matter or flavoured and under the said
(-), the following are covered :
CTH 2202 10 10 [with a (---)] covers Aerated waters;
CTH 2202 10 20 [with a (---)] covers Lemonade;
CTH 2202 10 90 [with a (---)] covers others
The above heading as per the Explanatory notes covers Beverages
that are often aerated with carbon dioxide gas and are generally pre-
sented in bottles or other airtight containers.
The Customs tariff under single dash (-) CTH 2202 99 includes Other
non-alcoholic beverages, not including fruit or vegetable juices of
heading 2009 and under the said single dash (-), the following are
covered :
CTH 2202 99 10 [with a (---)] covers ‘Soya milk drinks, whether
or not Sweetened or flavoured’;
CTH 2202 99 20 [with a (---)] covers ‘Fruit pulp or fruit juice
based drink’;
CTH 2202 99 30 [with a (---)] covers ‘Beverages containing milk’;
and
CTH 2202 99 90 [with a (---)] covers Other
Thus, the Heading 2202 99 as per the Explanatory Notes covers non-
alcoholic beverages and includes Tamarind nectar rendered ready
for consumption, Certain other beverages with the basis of milk and
cocoa.
The scheme of arrangement in the CTH under consideration is
GST LAW TIMES  28th May 2020  127