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Application is disposed off as being withdrawn unconditionally.

Shanti Prime Publication Pvt. Ltd.

Withdrawal of Advance Ruling application — the applicant, seeking an advance ruling in respect of the following question :
“Whether the product Sting - Caffeinated Beverage (Energy Drink) containing 72 mg per serve (250 ml) of caffeine is classifiable under Tariff Item 2202 91 00 (SI No, 24A of Schedule III) as “Other Non-Alcoholic Beverage” or under Sub-heading 220210 (Sl. No. 12 of Schedule IV) as “All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured” of the rate schedule of Notification No. 1/2017 Integrated Tax (Rate) dated 28 June 2017, read with the Corrigendum dated 27.07.2017."

Held that— The Application is disposed off as being withdrawn unconditionally.Pepsico (India) Holdings Pvt. Ltd. [2018] 2 TAXLOK.COM 270 (AAR-Maharashtra)