Page 147 - GSTL_ 28th May 2020_Vol 36_Part 4

2020 ] IN RE : BRITANNIA INDUSTRIES LIMITED 593
the plausible CTH will be 0404 90 only and there again the Explanatory notes
clearly states that this heading includes products which lack one or more natural
milk constituents, to which natural milk constituents are added, whereas in the
case at hand, the product do not lack any natural milk constituents nor any natu-
ral milk constituents is added to the product. Therefore, we hold that the product
is not classifiable under either CTH 0402 or 0404.
6.5 Further, the applicant has been classifying the product under CTH
2202 99 30 as seen in the Invoice furnished by the applicant. The applicability of
CTH 2202 99 30 to the product is examined as under. The CTH 2202 99 is given
as under :

2202 WATERS, INCLUDING MINERAL WATERS AND
AERATED WATERS, CONTAINING ADDED SUGAR OR
OTHER SWEETENING MATTER OR FLAVOURED, AND
OTHER NON-ALCOHOLIC BEVERAGES, NOT
INCLUDING FRUIT OR VEGETABLE JUICES OF
HEADING 2009
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 drink
2202 99 30 --- Beverages containing milk
2202 99 90 --- Other

The relevant 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 hending 20.09.
2202.10 - Waters, including mineral waters anti aerated waters, con-
taining 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
Chanter not classified tinder other headings, particularly heading 20.09 or
22.01.
(A) Waters, including mineral waters and aerated waters, con-
taining added sugar or other sweetening matter or flavoured.
This group includes, inter alia :
(1) Sweetened or flavoured mineral waters (natural or arti-
ficial).
(2) Beverages such as lemonade, orangeade, cola, consist-
ing of ordinary drinking water, sweetened or not, fla-
voured with fruit juices or essences, or compound ex-
tracts, to which citric and or tartaric acid are sometimes
GST LAW TIMES  28th May 2020  147