https://www.taxtmi.com/caselaws?id=785040 A single flaxseed extract in powder form with an inert carrier remains classifiable under Heading 1302 as a vegetable extract when the carrier is added only for stability or to convert it into powder form. Heading 2106 was inapplicable because the product was not a food preparation or fit for direct human consumption. Headings 3003 and 3004 were also excluded because the goods were a single plant extract, not a compounded medicament, and were imported in bulk rather than put up in measured doses or retail packings. The ruling therefore classified the product under tariff item 13021919 in favour of the assessee. en-us Wed, 19 Nov 2025 00:00:00 +0530 Wed, 14 Jan 2026 15:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785040 A single flaxseed extract in powder form with an inert carrier remains classifiable under Heading 1302 as a vegetable extract when the carrier is added only for stability or to convert it into powder form. Heading 2106 was inapplicable because the product was not a food preparation or fit for direct human consumption. Headings 3003 and 3004 were also excluded because the goods were a single plant extract, not a compounded medicament, and were imported in bulk rather than put up in measured doses or retail packings. The ruling therefore classified the product under tariff item 13021919 in favour of the assessee. Case-Laws Customs Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785040