https://www.taxtmi.com/caselaws?id=766206 Natural beta carotene powder used in food and beverages was treated as an edible colouring agent, not an industrial dye or pigment. Chapter 32 was read as covering tanning or dyeing extracts, dyes, pigments and other colouring matter for industrial use, so Heading 3203 was ruled out. Heading 2106, which covers food preparations not elsewhere specified, was applied because the product functioned as a colouring material for edible food products. The product was therefore correctly classified under Heading 2106 of the Customs Tariff Act, 1975, rather than Heading 3203. en-us Tue, 18 Feb 2025 00:00:00 +0530 Thu, 20 Feb 2025 08:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766206 Natural beta carotene powder used in food and beverages was treated as an edible colouring agent, not an industrial dye or pigment. Chapter 32 was read as covering tanning or dyeing extracts, dyes, pigments and other colouring matter for industrial use, so Heading 3203 was ruled out. Heading 2106, which covers food preparations not elsewhere specified, was applied because the product functioned as a colouring material for edible food products. The product was therefore correctly classified under Heading 2106 of the Customs Tariff Act, 1975, rather than Heading 3203. Case-Laws Customs Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766206