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    <title>2017 (8) TMI 1206 - CESTAT NEW DELHI</title>
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    <description>Korean Ginseng tablets were held classifiable as vegetable extracts of ginseng under tariff item 13021914 because the product&#039;s essential character remained ginseng extract, with only minor binder content and tablet form treated as a mode of presentation. The residual entry under tariff item 21069099 for miscellaneous food preparations was inapplicable because it applies only where no more specific classification exists. The view that tablet form or alleged medicinal use required classification in Chapter 21 was rejected as irrelevant to the product&#039;s true nature.</description>
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      <description>Korean Ginseng tablets were held classifiable as vegetable extracts of ginseng under tariff item 13021914 because the product&#039;s essential character remained ginseng extract, with only minor binder content and tablet form treated as a mode of presentation. The residual entry under tariff item 21069099 for miscellaneous food preparations was inapplicable because it applies only where no more specific classification exists. The view that tablet form or alleged medicinal use required classification in Chapter 21 was rejected as irrelevant to the product&#039;s true nature.</description>
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