https://www.taxtmi.com/caselaws?id=796555 Pelargonium sidoides root extract containing Maltodextrin is described as classifiable as an other vegetable extract where hydro-ethanolic extraction, filtration and vacuum drying merely remove solvent, and the carrier is inert. The notes state that the product is not a medicament because it contains only one botanical extract, is imported in bulk rather than measured doses or retail packs, and its downstream pharmaceutical use does not govern tariff classification. On classification under Customs Tariff Item 1302 19 19, the goods are stated to fall within the relevant customs exemption entry, subject to notification conditions and assessment-stage verification. The earlier ruling was modified for an erroneous factual premise of concentration. 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 containing Maltodextrin is described as classifiable as an other vegetable extract where hydro-ethanolic extraction, filtration and vacuum drying merely remove solvent, and the carrier is inert. The notes state that the product is not a medicament because it contains only one botanical extract, is imported in bulk rather than measured doses or retail packs, and its downstream pharmaceutical use does not govern tariff classification. On classification under Customs Tariff Item 1302 19 19, the goods are stated to fall within the relevant customs exemption entry, subject to notification conditions and assessment-stage verification. The earlier ruling was modified for an erroneous factual premise of concentration. Case-Laws Customs Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796555