Breif Issue :

Facts  & Issue Of The Case :

Application has been sought by the applicant on the following issues-

Whether the product Sting- Caffeinated Beverage (Energy Drink) containing 72mg per service (250ml) of caffeine is classifiable under Tariff Item 2202 91 00 (Sl No. 24 A of schedule- III) “Other Non-Alcoholic Beverages” or under Sub-heading 2202 10 (Sl. No 12 of Schedule -IV) as “All goods (Including aerated waters), Containing Added Sugar or other sweetening matter or Flavored” of the rate schedule of Notification No. 01/2017 -Integrated Tax (Rate) dated 28.06.2017, read with the corrigendum dated 27.07.2017.”