Classification of compounded asafoetida as vegetable gums under tariff, not as spices or mixed condiments. Compounded asafoetida is classifiable under Chapter Heading 13.01 because wheat flour and edible gum serve as fillers that do not change the product's essential character as a vegetable gum/resin; manufacturing steps include dilution, compounding, fermenting, drying and packing, and HSN explanatory notes and Customs Tariff treatment of asafoetida support harmonised classification under Chapter 13 rather than as spices or mixed condiments.
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Provisions expressly mentioned in the judgment/order text.
Classification of compounded asafoetida as vegetable gums under tariff, not as spices or mixed condiments.
Compounded asafoetida is classifiable under Chapter Heading 13.01 because wheat flour and edible gum serve as fillers that do not change the product's essential character as a vegetable gum/resin; manufacturing steps include dilution, compounding, fermenting, drying and packing, and HSN explanatory notes and Customs Tariff treatment of asafoetida support harmonised classification under Chapter 13 rather than as spices or mixed condiments.
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