The applicant contended that drinks prepared from juice concentrates and other ingredients, including water, sugar, flavours, etc., and processed by heat are classifiable under the category of 'Thermally Processed Fruit Beverages/Fruit Drinks/Ready to Serve Fruit Beverages'. On the other hand, carbonated fruit beverages or fruit drinks may be prepared from carbonated water or by the process of carbonation. However, thermal processing or processing or processing by heat is not a trait of carbonated beverages.
The AAR observed that "Apple Cola Fizzy" and "Malt Cola Fizzy" are carbonated beverages with fruit juice. The Fitment Committee has cited the classification of carbonated beverages with fruit juice at HSN 220210.