Page 128 - GSTL_ 28th May 2020_Vol 36_Part 4

574 GST LAW TIMES [ Vol. 36
based on whether the product is water/aerated water flavoured
with fruit juices and containing sugar, etc. which may be carbonated
[2202 10] or a non-alcoholic beverage of Soya milk drinks, Fruit
pulp/juice based drink, beverage containing milk, other non-
alcoholic beverage ready for consumption [2202 99].
8.1 We find that the appellants claim that the Lower authority has
found that their products are covered under Para 2.3.30 as ‘Carbonated Beverage
with Fruit Juice’ but has also held to be falling under food category 14.1.4.1
which covers ‘Carbonated water-based flavoured drinks’ and thereupon con-
cluded that the products are classifiable under CTH 2202 10 20/2202 10 90, which
are by itself contradictory. The appellant states that once the products are held to
be covered under Regulation 2.3.30 and not under 2.10.6 [Beverages Non-
Alcoholic - Carbonated], the products are to be classified under CTH 2202 99
20/2202 99 90 as Fruit juice based drink. The relevant Regulations of FSSAI and
the Food category under Appendix A are examined as under :
Para 2.3.30 of the FSSAI Regulation :
2.3.30 Carbonated Fruit Beverages or Fruit Drinks :
1. Carbonated Fruit Beverages or Fruit Drink means any beverage
or drink which is Purported to be prepared from fruit juice and wa-
ter or carbonated water and containing sugar, dextrose, invert sugar
or liquid glucose either singly or in combination. It may contain
peel oil and fruit essences. It may also contain any other ingredients
appropriate to the products.
2. The product may contain food additives permitted in these reg-
ulations including Appendix A. The product shall conform to the
microbiological requirements given in Appendix B. It shall meet the
following requirements :
(i) Total Soluble Solids(m/m) Not less than 10.0 per cent.
(ii) Fruit Content(m/m)
(a) Lime or Lemon juice Not less than 5.0 per cent.
(b) Other fruits Not less than 10.0 per cent.
3. The product shall have the colour, taste & flavor characteristic
of the product & shall be free from extraneous matter.
3A. In case the quantity of fruit juice is below 10.0 per cent. but
not less than 5.0 per cent. (2.5 per cent. in case of lime or lemon), the
product shall be called ‘carbonated Beverages with fruit juice’ and
in such cases the requirement of TSS (Total Soluble Solids) shall not
apply and the quantity of fruit juice shall be declared on the label.
Thus carbonated Fruit Beverage or Fruit Drink is prepared from fruit juice and
water or carbonated water and the minimum requirement of the Fruit content is
not less than 5.0 per cent. in the case of Lime or Lemon juice and in cases of other
fruits the content should not be less than 10.0 per cent. In case if the quantity of
fruit juice (other than lime or lemon) is less than 10.0 per cent. but not less than
5.0 per cent. and in case of lime or lemon the same is less than 5.0 per cent. but
not less than 2.5 per cent. then the products are called as ‘Carbonated Beverages
with Fruit Juice’ and they are not ‘Carbonated Fruit Beverages or Fruit Drinks’.
The Regulations differentiates the Beverages based on the content of Fruit juice
and it is seen that to be called as ‘Carbonated Fruit Beverage or Fruit Drink’, the

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