https://www.taxtmi.com/caselaws?id=783947 The dominant issue was tariff classification of imported corn silk extract powder as a plant extract under Heading 1302 or as a food preparation under Heading 2106. Applying the HSN Explanatory Notes and GRI 3(a), the AAR held that the product, being a single-plant solvent extract in bulk form without further purification or chemical modification and used as raw material, is specifically covered by Heading 1302; classification under residual Heading 2106 was rejected as it is not a formulated or dose-presented food preparation. Accordingly, it was classified under CTI 1302 19 19. The connected issue of exemption was decided by holding that Sr. No. 54 of N/N 50/2017-Cus applies to goods under CTSH 1302 19 and the product is not within the stated exclusions; exemption was allowed. en-us Mon, 15 Sep 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783947 The dominant issue was tariff classification of imported corn silk extract powder as a plant extract under Heading 1302 or as a food preparation under Heading 2106. Applying the HSN Explanatory Notes and GRI 3(a), the AAR held that the product, being a single-plant solvent extract in bulk form without further purification or chemical modification and used as raw material, is specifically covered by Heading 1302; classification under residual Heading 2106 was rejected as it is not a formulated or dose-presented food preparation. Accordingly, it was classified under CTI 1302 19 19. The connected issue of exemption was decided by holding that Sr. No. 54 of N/N 50/2017-Cus applies to goods under CTSH 1302 19 and the product is not within the stated exclusions; exemption was allowed. Case-Laws Customs Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783947