Classification of saccharin preparations as edible preparations leads to tariff treatment under food preparations heading. Products composed of saccharin together with a food carrier should be considered as complete formulations and, under Chapter Note 5(h), preparations consisting of saccharin and a food stuff used for sweetening are classifiable as edible preparations under heading 21.07 of the Central Excise Tariff; the earlier instruction treating them as preparations of other sugars is modified accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of saccharin preparations as edible preparations leads to tariff treatment under food preparations heading.
Products composed of saccharin together with a food carrier should be considered as complete formulations and, under Chapter Note 5(h), preparations consisting of saccharin and a food stuff used for sweetening are classifiable as edible preparations under heading 21.07 of the Central Excise Tariff; the earlier instruction treating them as preparations of other sugars is modified accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
