Food colours classifiable as edible preparations under tariff headings, with chapter notes prevailing over conflicting notification

Food colours used to impart colour to food preparations are classifiable as edible preparations under Heading 2107.99, not as synthetic organic colouring matter under Heading 3204.90, because tariff classification must follow the heading text and the relevant section and chapter notes. Chapter Note 5 to Chapter 21 supports coverage of edible preparations of this kind, and a notification referring to food colours under Heading 3204.90 cannot override the tariff scheme. The classification adopted by the appellate authority was therefore affirmed and the revenue challenge failed.

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Issues: Whether food colours are classifiable under Heading 2107.99 as edible preparations or under Heading 3204.90 as synthetic organic colouring matter.

Analysis: Classification under the tariff is governed by the terms of the headings and the relevant section and chapter notes, with chapter titles providing broad guidance. Food colours, when used to impart colour to food preparations, are edible in character and cannot be treated merely as synthetic organic colouring matter. The inclusive nature of Chapter Note 5 to Chapter 21 supports coverage of edible preparations of this kind, and the presence of a notification referring to food colours under Heading 3204.90 cannot control the tariff classification where the headings and notes point otherwise.

Conclusion: Food colours are more appropriately classifiable under Heading 2107.99 and not under Heading 3204.90.

Final Conclusion: The classification adopted by the appellate authority was affirmed and the revenue challenge failed.

Ratio Decidendi: Where a product is commercially and functionally an edible preparation intended for use with food, it is to be classified under the edible-preparations heading rather than the colouring-matter heading, and a notification cannot override the tariff headings and notes.

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