PepsiCo (India) Holdings Pvt Ltd

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 (Sl No. 24A of Schedule – III) as “Other Non-Alcoholic Beverage” or under Sub-heading 2202 10 (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. 01/2017 – integrated Tax (Rate) dated 28.06.2017, read with the Corrigendum dated 27.07.2017.”