Essential character of goods test keeps instant food products within the gram flour negative list under EXIM policy.

Exported instant food products were held to retain the essential character of gram flour despite the addition of sodium chloride and benzoic acid in very small quantities. The private laboratory sample report was given little evidentiary value because it was not shown to have been drawn by that laboratory. On the material available, the added ingredients did not change the nature of the goods, so they remained gram flour and fell within the EXIM Policy 1992-93 AM negative list.

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Issues: Whether the exported goods described as instant food retained the character of gram flour and were therefore covered by the negative list under the EXIM Policy 1992-93 AM.

Analysis: The sample report from the private laboratory was not shown to be drawn by that laboratory, and therefore had little evidentiary value on the nature of the goods. The presence of sodium chloride and benzoic acid in very small quantities did not alter the essential character of the goods. On the material before it, the goods continued to be gram flour notwithstanding the added ingredients.

Conclusion: The goods were correctly treated as gram flour falling within the negative list, and the appeal failed.

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