Adjudicating Authority can't reclassify energy drinks in heading 22021090 after classifying it in heading 22029090

GST/EXCISE/ST/VAT: Where assessee imported 'Power Energy Drinks' and classified same under Heading No. 2202 10 10 and thereafter on proposal of Adjudicating Authority reclassified said product under Heading No. 2202 90 90 and later on Adjudicating Authority took exception to such classification and passed an order holding that product in question was classifiable under Heading No. 2202 10 90, impugned order was without jurisdiction

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