https://www.taxtmi.com/caselaws?id=785855 Customs classification must be determined on the condition of the goods at the time of import, and composite preparations are classified by their essential character under the General Rules for Interpretation. Imported bulk products Tendofit and Mobilee were held to fall under Chapter 39 because the department did not prove they were edible food preparations at import stage, and expert material supported classification by the dominant polymer components. GG Orosoluble was treated as a probiotic culture of Lactobacillus rhamnosus GG under Chapter 30, since it was imported as raw material requiring further processing and the excipients served only stability purposes. The importer's classification was upheld and the contrary customs demand, interest, and penalties could not survive. en-us Thu, 29 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785855 Customs classification must be determined on the condition of the goods at the time of import, and composite preparations are classified by their essential character under the General Rules for Interpretation. Imported bulk products Tendofit and Mobilee were held to fall under Chapter 39 because the department did not prove they were edible food preparations at import stage, and expert material supported classification by the dominant polymer components. GG Orosoluble was treated as a probiotic culture of Lactobacillus rhamnosus GG under Chapter 30, since it was imported as raw material requiring further processing and the excipients served only stability purposes. The importer's classification was upheld and the contrary customs demand, interest, and penalties could not survive. Case-Laws Customs Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785855