https://www.taxtmi.com/caselaws?id=786099 Phosphatidylserine derived from soy lecithin was treated as a separate chemically defined organic compound of Chapter 29, and the presence of silicon dioxide as an anti-caking agent did not displace it from Heading 2923. The authority read the tariff entry as covering lecithins and other phosphoaminolipids, and accepted that an added stabiliser used for preservation or transport does not change classification. Sharp PS was therefore classified under Tariff Item 2923 2090 in favour of the assessee. en-us Tue, 30 Dec 2025 00:00:00 +0530 Thu, 05 Feb 2026 18:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786099 Phosphatidylserine derived from soy lecithin was treated as a separate chemically defined organic compound of Chapter 29, and the presence of silicon dioxide as an anti-caking agent did not displace it from Heading 2923. The authority read the tariff entry as covering lecithins and other phosphoaminolipids, and accepted that an added stabiliser used for preservation or transport does not change classification. Sharp PS was therefore classified under Tariff Item 2923 2090 in favour of the assessee. Case-Laws Customs Tue, 30 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786099