https://www.taxtmi.com/caselaws?id=796733 Exclusion from customs exemption for imported flavour compounds under CTH 3302.10 applies only when the goods are established as compound alcoholic preparations of the prescribed alcoholic strength and of a kind used in beverage manufacture. Supply to a tobacco-products manufacturer, without conclusive evidence of beverage use or suitability, does not establish the exclusion. Reliance on an earlier test report is insufficient where no test report was shown for the imported consignment. The flavour compounds were therefore not proved to fall within the excluded category under Sl. No. 119 of Notification No. 21/2002-Cus and qualified for exemption. en-us Fri, 07 Aug 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796733 Exclusion from customs exemption for imported flavour compounds under CTH 3302.10 applies only when the goods are established as compound alcoholic preparations of the prescribed alcoholic strength and of a kind used in beverage manufacture. Supply to a tobacco-products manufacturer, without conclusive evidence of beverage use or suitability, does not establish the exclusion. Reliance on an earlier test report is insufficient where no test report was shown for the imported consignment. The flavour compounds were therefore not proved to fall within the excluded category under Sl. No. 119 of Notification No. 21/2002-Cus and qualified for exemption. Case-Laws Customs Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796733