Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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Keranat, comprising millet and wheat extracts standardised with sunflower seed oil and containing rosemary extract, is treated as a compound and standardised vegetable extract under Heading 1302. The botanical extracts provide its essential character, while sunflower seed oil acts as a carrier, diluent and standardising medium and rosemary extract as an antioxidant; these additions do not make it a food preparation, medicament or other specifically covered product. As no named extract entry applies within the relevant sub-heading, the residual tariff item for other vegetable extracts applies. Classification under the residual food-preparation Heading 2106 is not appropriate. Keranat falls under CTI 1302 19 39.
Keranat, comprising millet and wheat extracts standardised with sunflower seed oil and containing rosemary extract, is treated as a compound and standardised vegetable extract under Heading 1302. The botanical extracts provide its essential character, while sunflower seed oil acts as a carrier, diluent and standardising medium and rosemary extract as an antioxidant; these additions do not make it a food preparation, medicament or other specifically covered product. As no named extract entry applies within the relevant sub-heading, the residual tariff item for other vegetable extracts applies. Classification under the residual food-preparation Heading 2106 is not appropriate. Keranat falls under CTI 1302 19 39.
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