Classification of Goods — The applicant states that he is in the business of manufacturing of aerated drinks and fruit pulp or fruit juice based drinks under different brand names, classifying the same under Chapter 22 of the First Schedule to the Customs Tariff Act, 1985.The applicant is proposing to commence manufacturing and supply of a new product “FANTA FRUITY ORANGE” in its factory. The applicant sought Advance ruling in respect of    the classification of the product Fanta Fruity Orange. Since, the in the same application under the provisions of CGST Act 2017, hd already been decided by the Gujarat Authority for ‘Advance Ruling. Therefore the application of the applicant rejected. — Hindustan Coca-Cola Beverages Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 122 (AAR-Karnataka)