https://www.taxtmi.com/caselaws?id=790612 Imported food seasoning materials were analysed for tariff classification under Heading 3302 of the Customs Tariff Act. The ingredients and chemical reports showed parsley, spearmint and paprika, bringing the goods within mixtures of odoriferous substances covered by the heading and its HSN notes. Classification had to follow the tariff description, the General Rules for Interpretation, and the essential character test for composite goods. A predominance requirement for the odoriferous substance was rejected because Heading 3302 covers mixtures based on one or more such substances. The goods were therefore classifiable under Heading 3302, and the contrary reclassification was unsustainable. en-us Mon, 27 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790612 Imported food seasoning materials were analysed for tariff classification under Heading 3302 of the Customs Tariff Act. The ingredients and chemical reports showed parsley, spearmint and paprika, bringing the goods within mixtures of odoriferous substances covered by the heading and its HSN notes. Classification had to follow the tariff description, the General Rules for Interpretation, and the essential character test for composite goods. A predominance requirement for the odoriferous substance was rejected because Heading 3302 covers mixtures based on one or more such substances. The goods were therefore classifiable under Heading 3302, and the contrary reclassification was unsustainable. Case-Laws Customs Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790612