https://www.taxtmi.com/caselaws?id=783478 The authority rejected classification of the imported mineral concentrate under Tariff Item 2835 25 00, holding that the product is neither a separate chemical element nor a separate chemically defined compound within Chapter 28. It further found that the goods, obtained by precipitating acid whey to isolate mineral components and intended as a nutritional fortifier in food and beverages, do not retain the natural balance of milk constituents required for Heading 0404. Treating the product as a health/food supplement and a food preparation for incorporation into other foods, the authority ruled that it is correctly classifiable under Heading 2106, specifically Tariff Item 2106 90 99, subject to compliance with FSSAI and other applicable regulatory requirements. en-us Fri, 24 Oct 2025 00:00:00 +0530 Mon, 15 Dec 2025 18:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783478 The authority rejected classification of the imported mineral concentrate under Tariff Item 2835 25 00, holding that the product is neither a separate chemical element nor a separate chemically defined compound within Chapter 28. It further found that the goods, obtained by precipitating acid whey to isolate mineral components and intended as a nutritional fortifier in food and beverages, do not retain the natural balance of milk constituents required for Heading 0404. Treating the product as a health/food supplement and a food preparation for incorporation into other foods, the authority ruled that it is correctly classifiable under Heading 2106, specifically Tariff Item 2106 90 99, subject to compliance with FSSAI and other applicable regulatory requirements. Case-Laws Customs Fri, 24 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783478