https://www.taxtmi.com/caselaws?id=74327 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. en-us Tue, 14 Mar 1989 00:00:00 +0530 Wed, 08 Jun 2011 11:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74327 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. Case-Laws Central Excise Tue, 14 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74327