Tamarind kernel powder classifies under Tariff Item 1302 39 00 as a residual vegetable thickener

Modified and unmodified tamarind kernel powder is a vegetable-derived thickener classifiable under Tariff Item 1302 39 00. Tariff 1302 covers mucilages and thickeners from vegetable products, with specific entries for agar-agar and products derived from locust beans, locust bean seeds or guar seeds; tamarind kernel powder does not fall within those specific entries and is classifiable under the residual category for other goods. The existing circular under the central excise regime supported the same treatment.

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Issues: Whether modified or unmodified tamarind kernel powder is classifiable under Tariff Item 1302 39 00.

Analysis: Tariff 1302 covers mucilages and thickeners derived from vegetable products, with sub-classifications for agar-agar, products derived from locust beans, locust bean seeds or guar seeds, and a residual category for other goods. Tamarind kernel powder is a thickener derived from tamarind kernel seeds and is neither agar-agar nor a product derived from locust beans, locust bean seeds or guar seeds. It therefore falls within the residual heading for other products. The existing circular also supported this classification in the central excise regime.

Conclusion: Modified and unmodified tamarind kernel powder is classifiable under Tariff Item 1302 39 00.

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