AAAR: Rules on classification of ‘Carbonated fruit juice’, Council meeting discussions have persuasive value

Tamil Nadu AAAR upholds AAR ruling that ‘Carbonated Beverage with Fruit Juice’ supplied by appellant are neither classifiable under as ‘Fruit Juice’ under CTH 2009 or ‘Aerated Waters’ under CTH 22021010 but correctly classifiable as ‘Carbonated Beverages with fruit juice’ under CTH 22021020 or 22021090; Rejects Appellant’s plea for classification of product under CTH 22029920 as ‘Others Fruit Juice Based Drinks’; Opines that scheme of arrangement in the ...