https://www.taxtmi.com/caselaws?id=796555 Pelargonium sidoides root extract with Maltodextrin is classifiable as an other vegetable extract under Customs Tariff Item 1302 19 19 where processing consists of hydro-ethanolic extraction, filtration and solvent removal without purification or high-refinement processes. Maltodextrin functions as an inert carrier and does not create a medicinal mixture, while bulk import and intended downstream pharmaceutical use do not determine classification. The product consequently falls within the relevant exemption entry under Serial No. 37 of Notification No. 45/2025-Customs, subject to fulfilment of notification conditions and assessment-stage verification. The earlier classification premise of concentration was corrected as unsupported by the factual record. en-us Tue, 04 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796555 Pelargonium sidoides root extract with Maltodextrin is classifiable as an other vegetable extract under Customs Tariff Item 1302 19 19 where processing consists of hydro-ethanolic extraction, filtration and solvent removal without purification or high-refinement processes. Maltodextrin functions as an inert carrier and does not create a medicinal mixture, while bulk import and intended downstream pharmaceutical use do not determine classification. The product consequently falls within the relevant exemption entry under Serial No. 37 of Notification No. 45/2025-Customs, subject to fulfilment of notification conditions and assessment-stage verification. The earlier classification premise of concentration was corrected as unsupported by the factual record. Case-Laws Customs Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796555