https://www.taxtmi.com/caselaws?id=790736 A standardized powdered extract of Pelargonium sidoides root mixed with maltodextrin was treated as a processed pharmaceutical preparation rather than a crude vegetable extract because it was vacuum dried, standardised, and imported for therapeutic use. On that basis, it was classified under Heading 3003, sub-heading 3003 90 90, instead of Heading 1302. As the claimed concessional duty notification applied only to Heading 1302 goods, the notification benefit was unavailable once classification under Heading 3003 was adopted. en-us Thu, 23 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790736 A standardized powdered extract of Pelargonium sidoides root mixed with maltodextrin was treated as a processed pharmaceutical preparation rather than a crude vegetable extract because it was vacuum dried, standardised, and imported for therapeutic use. On that basis, it was classified under Heading 3003, sub-heading 3003 90 90, instead of Heading 1302. As the claimed concessional duty notification applied only to Heading 1302 goods, the notification benefit was unavailable once classification under Heading 3003 was adopted. Case-Laws Customs Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790736