AAAR upheld the order of AAR and held that The products ‘Richyaa Darner Lemon’ and ‘Licta Lemon’ to be supplied by the applicant are classifiable under CTH 22021020 and all others i.e. ‘Richyaa Darner Cola’, ‘Licta Cola’, ‘Richyaa Darner Jeera Soda’, ‘Licta Jeera Masala’, ‘Richyaa Darner Orange’ and ‘Licta Orange’ are classifiable as ‘Other’ under CTH 22021090.
FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING, TAMIL NADU
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act.
The subject appeal has been filed under Section 100(1) of the Tamilnadu Goods & Services Tax Act 2017/Central Goods & Services Tax Act 2017 by M/s. Rich Diary Products (India) Pvt Ltd (hereinafter referred to as ‘Appellant’). The appellant is registered under GST vide GST1N 33AADCR3175K1ZA. The appeal is filed against the Order No. 41/AAR/2019 dated 23.09.2019 passed by the Tamilnadu State Authority for Advance ruling on the application for advance ruling filed by the appellant.
2. The appellant manufactures fruit juices and also carbonated fruit juices. They sought ruling on the question
‘Whether carbonated fruit juices falls under Fruit Juices or aerated drinks?’.
The contentions of the appellant are the drinks are fruit base drinks and Carbon-dioxide is used for preservation purpose. Fruit pulps are in semi liquid form and fruit juice are in liquid form without any addition of sugar or other additives. There is no difference in the usage of fruit pulp or fruit juices used for manufacture of carbonated fruit juices. They submitted copy of Hon’ble Supreme court judgment in classification of ‘APPY FIZZ’ in case of M/s Parle Agro Ltd Vs Commissioner of Commercial Taxes , Trivandrum in the VAT regime where the Hon’ble Supreme court ruled on the classification as per Kerala VAT notifications. They stated that fruit pulp or fruit juice based drinks should be classified under HSN 22029920 relying on the FSSAI regulations. They have claimed that Appy Fizz drink is being sold at 12 % GST and the same should be permitted for their drinks.
3. The Original Authorities has ruled as follows:
The products ‘Richyaa Darner Lemon’ and ‘Licta Lemon’ to be supplied by the applicant are classifiable under CTH 22021020 and all others i.e. ‘Richyaa Darner Cola’, ‘Licta Cola’, ‘Richyaa Darner Jeera Soda’, ‘Licta Jeera Masala’, ‘Richyaa Darner Orange’ and ‘Licta Orange’ are classifiable as ‘Other’ under CTH 22021090.
4. Aggrieved by the above decision, the Appellant has filed the present appeal. The grounds of appeal are as follows:
> Applying FSSAI Regulations, the products in question are classifiable under Tariff Item 22029920 as ‘Fruit Juice Based Drinks’- “Fruit juice based drinks are not defined in the Tariff Schedule.
> Even otherwise, the products in question are classifiable under Tariff Item 2202 9920 as ‘Fruit Juice Based Drinks’
> As per the General Rules for interpretation, the products in question are classifiable under Tariff item 22029920 –
> As per the Common Parlance Test, the products in Question are classifiable under Tariff Item 22029920 –
5. The Appellant was granted personal hearing as required under law before this Appellate Authority on 22nd January 2020. The Authorized representatives of the Appellant Shri. R. Raghavan, Ms. R. Sahana, Shri. B.Venkatraman Advocates and Authorized representatives and Shri.M. Elangovan of the appellant company appeared for hearing. They reiterated the written submissions filed along with the Appeal. They submitted a compendium of statutory provisions and case laws relied upon by them. They undertook to submit a written synopsis on the arguments made including on the fitment prevailing and the change solicited within a weeks’ time.
6. The appellant as undertook during the hearing furnished a written submission on 30.01.2020. They have inter-alia stated that:
> The product merits classification under CTH 2202 99 20 by virtue of qualifying as a ‘Carbonated beverage’ which is distinct from ‘Waters’/ ‘Carbonated water’.
> Beverage vs. Water
> Furthermore, the Hon’ble Authority for Advance Ruling without giving due consideration to the General Explanatory Notes [i.e. interpretation of entries appearing with triple dash — ], classified the impugned products under CTH 2202 10 20/2202 10 90 as lemonade/others, solely based on the entries appearing in the Customs Tariff and on the HSN Explanatory Notes to Chapter 2202 which explained that ‘Lemonade/Orangeade’ is included in the scope of ‘waters’. Such a manner of determining classification is fallacious. Once the Honhle Authority for Advance Ruling came to the conclusion that the impugned products do not qualify as ‘carbonated waters’, classification under 2202 10 is ruled out. Resultantly, the ruling pronounced by the Hon’ble Authority for Advance Ruling that the impugned products are classifiable under 2202 10 20/2202 10 90 is ex facie incorrect. Consequently, since the impugned products are carbonated beverages prepared out of fruit juices, they will be classifiable as fruit juice based drinks under CTH 2202 99 20.
> Merely because the impugned products do not qualify as ‘Fruit Juices’ of CTH 2009, the same does not debar classification under CTH 2202 99 20 as ‘Fruit juice based drinks’.
Merely because the impugned products do not qualify as ‘Fruit Juices’, the same does not automatically debar the products from being classified as ‘fruit juice based drinks’ under CTH 2202 99 20 for the reasons explicated above. Thus, the impugned products are rightly classifiable under CTH 2202 99 20 as ‘Fruit Juice based drinks’.
> C. Industry practice-
> D. Common parlance test
> E. Fitment
|Product Manufactured||Period||Tax incidence|
|Carbonated beverages with fruit flavours (Does not contain any fruit juice. Only artificial flavouring agents added)||Prior to 1st july 2017 (Pre GST)||38.545% [21% ED + 14.5% VAT]|
|Carbonated beverages with fruit flavours (Does not contain any fruit juice. Only artificial flavouring agents added)||1st July 2017 to 26th November 2017||40%|
|Carbonated beverages with fruit juice (contains lime juice/lime juice Concentrate[2.5% & orange juice[5%]||From 27th November 2017 onwards (After introduction of GST and change in composition of the products manufactured)||12% (if classified under CTH 2202 99 20 as “Fruit juice based drinks”)
Note: There is no comparable tax incidence for this product under the pre-GST regime as the appellant has only begun manufacturing the said products by adding fruit juices from 27th November 2017 onwards)
7. We have carefully considered the various submissions made by the Appellant and the applicable statutory provisions. The appellant has sought ruling on the following question:
Classification of goods manufactured-“Whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks?”
The Lower Authority after considering the various submissions of the appellant such as the manufacturing process, test reports of the products as to the contents and nutritive value, legal interpretations, FSSAI regulations, Customs Tariff Heading, applicable chapter notes of the Customs Tariff and the HSN Explanatory notes, had held that the products
“Richyaa Darner Lemon” and “Licta Lemon” are classifiable under CTH 22021020 ; and
“Richyaa Darner Cola”, “Licta Cola”, “Richyaa Darner Jeera Soda”, “Licta Jeera Masala”, “Richyaa Darner Orange” and “Licta Orange” are classifiable as “Other” under CTH 22021090.
We find that the Lower Authority while answering as above has
(1) Considered the FSSAI Regulations 2.3.6-Thermally Processed Fruit Juices; 2.3.30- Carbonated Fruit Beverages or Fruit Drinks and 18.104.22.168-Fruit juices & 22.214.171.124-Carbonated water-based flavoured drinks of Appendix A to these Regulations where there is a food Category system and concluded that fruit juices and carbonated beverages with fruit juice are distinct products under these regulations and that the appellants products are covered under Para 3A of 2.3.30 of the Regulations and Category 126.96.36.199 in the food category system in Appendix A to these regulations as ‘Carbonated Beverages with fruit juice’.
(2) Considered the entries of the Customs Tariff Heading 2009 related to ‘Fruit Juice’ and the HSN Explanatory notes and as in the instant case water constitutes around 92% in all the products, this large quantity of water results in diluted products and as per the Explanatory Notes gets classified under CTH 2202 as ‘Beverages’ and are not ‘Fruit Juices’.
(3) Considered the tariff entries of CTH 2202 and the HSN Explanatory Notes and applying to the products has held that these beverages are classifiable under CTH ‘220210-Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured’.
(4) examined the FSSAI Regulation 2.10.6-Beverages Non-Alcoholic-Carbonated and Category 14.1.1- Waters of Appendix A of the Regulations, for arriving at the eight digit level classification under CTH 220210 and concluded that the Beverages under this category i.e. covered under Regulation 2.10.6) are the ‘Aerated Waters’ covered under CTH 22021010 while the appellants products which are covered under Para 3A of the Regulation 2.3.30 and Category 188.8.131.52 are either classifiable under CTH 22021020 or CTH 22021090.
The Lower authority has found that the impugned products are neither ‘Fruit Juice’ classifiable under CTH 2009 or ‘Aerated Waters’ Classifiable under CTH 22021010 but Carbonated beverages with fruit juice classifiable under CTH 22021020 or 22021090.
7.1 The appellant accept the finding of the Lower Authority that
(1) their products which are ‘Carbonated Beverage with Fruit Juice’ are not classifiable as ‘Fruit Juice” under CTH 2009 and
(2) the products are classifiable under CTH 2202,
The appellant contends before us that their products do not fall under 220210 as ‘Waters/Waters flavoured with fruit juice but merits classification under 22029920 as ‘Others-Fruit Juice Based Drinks’ or under 22029990- ‘Others/others’. The contention of the appellant is that the products by virtue of qualifying as a ‘Carbonated beverage’ and covered under FSSAI Regulation 2.3.30, is distinct from ‘Waters’/ ‘Carbonated
water’ and merits classification under CTH 22029920/22029990 and that just because the impugned products do not qualify as ‘Fruit Juices’ of CTH 2009, the same does not debar classification under CTH 2202 99 20 as ‘Fruit Juice based drinks’.
They have further based their grounds on Industry Practice of classification of similar products, Common Parlance test, FSSAI regulations and the General Rules of Interpretations of the Tariff to substantiate their claim. The contentions are discussed as under.
8. Before proceeding further, the CTH 2202, the relevant HSN Explanatory notes are examined as under:
|2202||WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLE JUICES OF HEADING 2009|
|2202 10||– Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured :|
|2202 10 10||— Aerated waters|
|2202 10 20||— Lemonade|
|2202 10 90||— Other|
|– Other :|
|2202 91 00||Non alcoholic beer|
|2202 99 10||— Soya milk drinks, whether or not sweetended or flavoured|
|2202 99 20||— Fruit pulp or fruit juice based drinks|
|2202 99 30||— Beverages containing milk|
|2202 99 90||— Other|
Explanatory Notes as per HSN is as below:
22.02- Waters, including mineral wafers and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including trim or vegetable jukes of heading 20.09.
2202.10 – Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
2202.91 — Non alcoholic beer
2202.99 – – Other
This heading covers non-alcoholic beverages, as defined in Note 3 to this Chapter, not classified under other headings, particularly heading 20.09 or 22.01.
(A) Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured.
This group includes, inter alia :
(1) Sweetened or flavoured mineral waters (natural or artificial),
(2) Beverages such as lemonade, orangeade, cola. consisting of ordinary drinking water, sweetened or not, flavoured with fruit juices or essences, or compound extracts, to which citric acid or tartaric acid are sometimes added. They are often aerated with carbon dioxide gas, and are generally presented in bottles or airtight containers.
(B) Other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
This group includes, inter alia:
(1) Tamarind nectar rendered ready for consumption as a beverage by the addition of water and sugar and straining.
(2) Certain other beverages ready for consumption, such as those with a basis of milk and cocoa.
From the above provisions, the following are evident
> As per the Notes A(2) above, CTH 220210 covers-Beverages such as lemonade, Orangeade, Cola consisting of drinking water, sweetened or not, flavoured with fruit juices, often aerated with Carbon dioxide and generally presented in bottles or other airtight containers.
> As per Notes B above, CTH 220299 covers – other non-alcoholic beverages, not including Fruit or Vegetable juice under 2009 and ready for consumption
The Customs Tariff under single dash(-)CTH 2202 10 includes Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured and under the said (-), the following are covered:
CTH 2202 10 10(with a (—)) covers Aerated waters;
CTH 2202 10 20(with a (—)) covers Lemonade;
CTH 2202 10 90(with a (—)) covers others
The above heading as per the Explanatory notes covers Beverages that are often aerated with carbon dioxide gas and are generally presented in bottles or other airtight containers.
The Customs tariff under single dash (-) CTH 220299 includes Other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 and under the said single dash (-), the following are covered:
CTH 2202 9910(with a (—)) covers ‘Soya milk drinks, whether or not Sweetened or flavoured’;
CTH 2202 99 20(with a (—))covers ‘Fruit pulp or fruit juice based drink’;
CTH 2202 99 30 (with a (—))covers ‘Beverages containing milk’;
and CTH 2202 99 90(with a (—)) covers Other
Thus, the heading 220299 as per the Explanatory Notes covers non-alcoholic beverages and includes Tamarind nectar rendered ready for consumption, Certain other beverages with the basis of milk and cocoa.
The schema of arrangement in the CTH under consideration is based on whether the product is water/ aerated water flavoured with fruit juices and containing sugar,etc which may be carbonated or a non-alcoholic beverage of Soya milk drinks, Fruit pulp/juice based drink, beverage containing milk, other non-alcoholic beverage ready for consumption.
8.1 We find that the appellants claim that the Lower authority has found that their products are covered under Para 2.3.30 as ‘Carbonated Beverage with Fruit Juice’ but has also held to be falling under food category 184.108.40.206 which covers ‘Carbonated water-based flavoured drinks’ and thereupon concluded that the products are classifiable under CTH 22021020/22021090, which are by itself contradictory. The appellant states that once the products are held to be covered under Regulation 2.3.30 and not under 2.10.6[Beverages Non-Alcoholic – Carbonated], the products are to be classified under CTH 22029920/22029990 as Fruit juice based drink. The relevant Regulations of FSSA1 and the Food category under Appendix A are examined as under:
Para 2.3.30 of the FSSAI Regulation:
2.3.30 Carbonated Fruit Beverages or Fruit Drinks:
1. Carbonated Fruit Beverages or Fruit Drink means any beverage or drink which is Purported to be prepared from fruit juice and water or carbonated water and containing sugar, dextrose, invert sugar or liquid glucose either singly or in combination. It may contain peel oil and fruit essences. It may also contain any other ingredients appropriate to the products.
2. The product may contain food additives permitted in these regulations including Appendix A. The product shall conform to the microbiological requirements given in Appendix B. It shall meet the following requirements:
|(i) Total Soluble Solidsfm/ m)||Not less than 10.0 percent|
|(ii) Fruit Contentful/ m)|
|(a) Lime or Lemon juice||Not less than 5.0 percent|
|(b) Other fruits||Not less than 10.0 percent|
3. The product shall have the colour, taste& flavor characteristic of the product & shall be free from extraneous matter.
3A. In case the quantity of fruit juice is below 10.0 per cent, but not less than 5.0 per Cent. (2.5 per cent, in case of lime or lemon), the product shall be called ‘carbonated Beverages with fruit juice’ and in such cases the requirement ofTSS (Total Soluble Solids) shall not apply and the quantity of fruit juice shall be declared on the label.
Thus carbonated Fruit Beverage or Fruit Drink is prepared from fruit juice and water or carbonated water and the minimum requirement of the Fruit content is not less than 5.0 percent in the case of Lime or Lemon juice and in cases of other fruits the content should not be less than 10.0 percent. In case if the quantity of fruit juice(other than lime or lemon) is less than 10.0 percent but not less than 5.0 percent and in case of lime or lemon the same is less than 5.0 percent but not less than 2.5 percent, then the products are called as ‘Carbonated Beverages with Fruit Juice’ and they are not ‘Carbonated Fruit Beverages or Fruit Drinks’. The Regulations differentiates the Beverages based on the content of Fruit juice and it is seen that to be called as ‘Carbonated Fruit Beverage or Fruit Drink’, the minimum requirement of the fruit content is not less than 10% in the case of all fruits except lime or lemon, where the requirement is not less than 5%. In the case at hand, the products have a content of fruit juice as required under 3A of the Regulation 2.3.30 and therefore are ‘Carbonated Beverage with Fruit Juice’ and are not carbonated Fruit Beverages or Fruit Drinks. The appellant also accepts this.
8.2 The contention on the classification under the Food Products Category, is examined as under:
Relevant extract of Food Category 14.1 of Appendix A are as under:
Includes natural waters (220.127.116.11) and other bottled waters (18.104.22.168), each of which may be noncarbonated or carbonated.
22.214.171.124 Table waters and soda waters – Includes waters other than natural source waters that may be carbonated by addition of carbon dioxide and may be processed by filtration, disinfection, or other suitable means. These waters may contain added mineral salts such as table water, bottled water with or without added minerals, purified water, seltzer water, club soda, and sparkling water. Carbonated and non-carbonated waters containing flavours are found in category 14.1.4 (emphasis supplied)
14.1.2 Fruit and Vegetable Juices
This category applies only to fruit and vegetable juices. Beverages based on fruit and Vegetable juices are found in food cateaoru 126.96.36.199………. (emphasis supplied)
188.8.131.52 Carbonated water-based flavoured drinks – Includes water-based favoured drinks with added carbon dioxide with nutritive, non-nutritive and/or intense sweeteners and other pennitted food additives. Includes gaseosa (water-based drinks with added carbon dioxide, sweetener, and flavour), and sodas such as colas, pepper-tupes, root beer, lemon-lime, and citrus types, both diet/light and regular tunes. These beverages mail be clear, cloudu. or man contain particulate matter (e.g. fruit pieces) (emphasis supplied).
From the above, it is clear that
> Waters/Mineral waters/ Carbonated waters/Soda are categorized under 14.1.1
> Fruit and Vegetable juices are categorized under 14.1.2
> Carbonated and Non-Carbonated waters containing flavours are found in category 14.1.4
8.3 The appellant has stated that when it is concluded by the Lower authority that the products are not covered as ‘Carbonated Water’ under Regulation 2.10.6 [Beverages Non Alcoholic-Carbonated], the same do not fall under the food category at 184.108.40.206. From the categorisation of the Food products above, the Carbonated water is categorised under 14.1.1, while the Carbonated Waters containing flavours are categorised under 220.127.116.11. The Regulation 2.3.30 specifies the requirement of fruit juice content in the Beverages to be termed as either ‘Carbonated Fruit Beverages or Fruit Drinks’ or ‘Carbonated Beverages with Fruit Juice’, while the food category under ‘Appendix A’ provides the categorisation of water-based flavoured drinks based on ‘Carbonated’ or ‘Non-Carbonated’. In the case at hand, it is an admitted fact that the Carbonated water content in the impugned products is around 92.5% and the content of lime juice/lime juice concentrate is 2.5% & Orange juice is 5% and the Beverages are ready to drink beverages supplied in sealed bottles of various capacities after being carbonated. The same is marketed as ‘Carbonated Beverage with Fruit Juice’. Thus, the products have the fruit content required under 3A of Regulation 2.3.30 and also satisfies the categorisation under 18.104.22.168. Therefore, the products purported to be prepared from fruit juice, the content of which is 2.5%/5% in respect of lime/other fruit juices and carbonated water, sugar etc are ‘Carbonated Beverages with Fruit Juice’ of Para 2.3.30 and food category 22.214.171.124 of Appendix A of the Regulation. We also note that the appellant, while have stated that the products do not fall under the food category of 126.96.36.199, has not come forth with the applicable categorisation. We hold that there is no contradiction in the findings of the Lower authority, in the categorisation of the product under FSSA1.
8.4 The appellant has stated that the products which are not essentially in the nature of waters, would not fall for classification under 22021020/22021090 and that the said view is affirmed by the Hon’ble Tribunal Larger Bench in the case of Brindavan Beverages Pvt Ltd [2019(10) TMI 762], In the cited decision under Para 66, it is observed as under:
“66. It can however be urged that even when lemon or lime juice is added to water as a flavouring agent, the product can still be called lemonade. Though it has to be seen whether the product is essentially waters with added flavour or whether lemon juice is the basis of the fruit drink, but the answer also lies in the definition of “non-carbonated ready to serve fruit beverages” under Regulation 2.3.10 and “Carbonated fruit beverages and fruit drinks” under regulation 2.3.30. It would follow from these regulations that even when lime juice is added but the fruit content of lime or lemon juice is not less than 5%, the product would be classified as fruit juice based drinks but if the lime or lemon juice content is less than 5%, then it would classify as lemonade.” (emphasis supplied)
The Tribunal has concluded that those carbonated beverages wherein the content of lime or lemon juice is less than 5% would classify as lemonade. In the case at hand the content of lime juice/orange juice is 2.5%/5.0% only and therefore the cited decision is not applicable to the case at hand.
9. The appellant has placed reliance on the decision of the Ld. Commissioner Appeals, Hyderabad in the case Trinity Beverages Pvt Ltd[42/19-20 dated 30.09.2019] and have claimed that their competitors in the Industry who are manufacturing similar carbonated beverages are classifying their products under CTH 22029920 as fruit juice based drinks. It is seen that in the said case, the Fruit juice content in the Beverages is around 7% and the Commissioner(Appeal) following the CESTAT Larger Bench decision in the Case of Brindavan Beverages cited above has held that they are fruit-based and accordingly classified under CTH 22029920. The facts are not similar in as much as the percentage of fruit content in the products at hand are 5% or less and as per the cited Larger Bench decision, the same are not fruit juice based drinks.
10. The applicant has stated that the impugned products are being manufactured by them from 27th November 2017 and before that they were using artificial flavouring which did not contain any fruit juice and the products are not comparable. We find that the issue of classification of the products similar to that in the case at hand has been dealt with by the committee of Secretaries, Fitment Committee in the GST Regime. Discussions in the GST Council meeting though not controlling, has persuasive value. The observation of the Fitment Committee, which recommended for no change in the prevailing rates under Annexure-III of their recommendations placed for consideration by the GST Council during the 37,h Council Meeting held on is as under:
Issues where no change has been proposed by the Fitment Committee in relation to goods
|S. No.||Description||HSN||Present GST Rate (%)||Requested GST rate (%)||Comments|
|52||Carbonated beverage with fruit juice||220210||28%+cess||12% as fruit juice||1. Average pre-GST tax incidence on such goods was about 40%.
2 Keeping in view the pre-GST tax rales, the Council has recommended 28% GST rate and 12% Compensation Cess on Aerated waters containing added sugar or other sweetening matter or flavoured (including lemonade).
3 Earlier, the Committee of Secretaries (CoS) in a meeting held on 29.08.2016 did not agree to the proposal of MoFPI to provide concessional rate of excise duty (a. 6% for aerated drinks having fruit juice content of not less than 5% procured from domestic manufacturers.
4. The issue regarding separate classification was earlier examined during the 28th GST Council meeting but the Fitment Committee did not agree with the proposal keeping in mind the domestic fruit processing Industry.
5 Fitment Committee does not recommend any reduction in present GST rate.
GST Council has agreed to the above recommendation as can be seen from the Minutes of the Meeting, the relevant para is given below:
34.31. From item No. 43 to 57 of Annexure-III, the Council had no objection and approved the recommendation of Fitment Committee. The Hon’ble Minister from Uttar Pradesh raised the issue about item at SI. No. 58 of Annexure III i.e. Extra Neutral Alcohol (ENA). He stated
The above decision of the GST Council also supports the classification ruled by the Lower Authority.
11. In view of the above we, Pass the following Order:
For reasons discussed above, we do not find any reason to interfere with the Order of the Advance Ruling Authority in this matter. The subject appeal is disposed of accordingly.