Classification of Goods — The Applicant stated that they are manufacturers of Fruit juices and also Carbonated fruit juices and their product Carbonated fruit juices do not fall under the above description of Aerated water containing added sugar or sweetening materials. The Applicant sought advance ruling in respect of “Classification of goods manufactured - Whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks?. The Authority ruled out that the products to be supplied by the applicant are to be classified as ‘Richyaa Darner Lemon’ and ‘Licta Lemon’ are classifiable under CTH 22021020. — Rich Dairy Products (India) Private Limited, In Re… [2019] 16 TAXLOK.COM 167 (AAR-Tamil Nadu)