https://www.taxtmi.com/highlights?id=96078 Whether the goods are classifiable as vegetable extracts (Chapter 13) or as medicaments (Chapter 30): applying HSN Explanatory Notes and Chapter Note 3 to Chapter 30, crude or single plant extracts remain within Heading 1302 unless compounded with other active ingredients or presented as medicaments; the goods are supplied in bulk powdered form, not in measured retail doses, and inert excipients merely facilitate powdering without altering therapeutic character. Held that the product is a simple vegetable extract classifiable under Heading 1302, subheading 130219 - Tariff Item 13021919. - AAR en-us Fri, 16 Jan 2026 17:46:39 +0530 Fri, 16 Jan 2026 17:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96078 Whether the goods are classifiable as vegetable extracts (Chapter 13) or as medicaments (Chapter 30): applying HSN Explanatory Notes and Chapter Note 3 to Chapter 30, crude or single plant extracts remain within Heading 1302 unless compounded with other active ingredients or presented as medicaments; the goods are supplied in bulk powdered form, not in measured retail doses, and inert excipients merely facilitate powdering without altering therapeutic character. Held that the product is a simple vegetable extract classifiable under Heading 1302, subheading 130219 - Tariff Item 13021919. - AAR Highlights Customs Fri, 16 Jan 2026 17:46:39 +0530 https://www.taxtmi.com/highlights?id=96078