https://www.taxtmi.com/caselaws?id=797132 Compound and standardised vegetable extracts remain classifiable under heading 1302 where added substances serve as carriers, diluents, standardising media or antioxidants and do not confer the character of a food preparation, medicament or another specifically covered product. The millet and wheat extracts supplied the product's botanical identity and essential character, while sunflower seed oil acted as a carrier and standardising medium and rosemary extract as an antioxidant. Classification depends on the goods' condition at importation as bulk raw material, not their later use in nutraceutical tablets. The product is therefore classifiable as an other vegetable extract under tariff item 1302 19 39, rather than as a residual food preparation under heading 2106. en-us Thu, 13 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797132 Compound and standardised vegetable extracts remain classifiable under heading 1302 where added substances serve as carriers, diluents, standardising media or antioxidants and do not confer the character of a food preparation, medicament or another specifically covered product. The millet and wheat extracts supplied the product's botanical identity and essential character, while sunflower seed oil acted as a carrier and standardising medium and rosemary extract as an antioxidant. Classification depends on the goods' condition at importation as bulk raw material, not their later use in nutraceutical tablets. The product is therefore classifiable as an other vegetable extract under tariff item 1302 19 39, rather than as a residual food preparation under heading 2106. Case-Laws Customs Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797132