Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
