Classification of goods — The Applicant commenced manufacturing of a new product “FANTA FRUITY ORANGE” on 10th August, 2017 in its factory and made first supply of said product on 24th August, 2017. The major ingredients for the manufacture of “FANTA FRUITY ORANGE” are Orange Juice consisting 10.5% fruit juice content, Carbonated Water, Sugar, Acidity Regulators, Preservatives, Stabilizers, Sweeteners, and Synthetic Food Colour. The Authority ruled out that ‘Fanta Fruity Orange’ is classifiable under Tariff Item 2202 99 90 and GST rate of 18% is applicable to the said product. — Hindustan Coca-Cola Beverages Private Limited, In Re… [2019] 10 TAXLOK.COM 119 (AAR-Gujarat)