Classification of Goods — In the instant case, the applicant is aggrieved by the decision of AAR in respect of following question, They sought ruling on the question ‘Whether carbonated fruit juices falls under Fruit Juices or aerated drinks?’ The Lower authority has found that the impugned products are neither ‘Fruit Juice’ classifiable under CTH 2009 or ‘Aerated Waters’ Classifiable under CTH 22021010 but Carbonated beverages with fruit juice classifiable under CTH 22021020 or 22021090. The appellant contends before us that their products do not fall under 220210 as Waters/Waters flavoured with fruit juice but merits classification under 22029920 as ‘Others-Fruit Juice Based Drinks’ or under 22029990- ‘Others/others. We hold thatthere is no contradiction in the findings of the Lower authority, in the categorisation of the product under FSSAI. GST Council also supports the classification ruled by the Lower Authority. — Rich Dairy Products (India) Pvt. Ltd., In Re… [2020] 21 TAXLOK.COM 127 (AAAR-Tamil Nadu)