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    <title>2026 (9) TMI 2014 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, NEW DELHI</title>
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    <description>Formulated natural astaxanthin grades standardised with carriers, stabilisers and, in some forms, emulsification, micro-encapsulation or spray-drying features are classified as food preparations under Tariff Item 2106 90 99. Classification follows the relevant heading terms, chapter notes and HSN guidance: Heading 3203 covers colouring matter and preparations mainly used for colouring, whereas the products&#039; specifications identify dietary-supplement, food, beverage and nutraceutical uses. As the grades are neither crude algal extracts nor separately chemically defined compounds and are not shown to have a principal colouring function, they do not qualify as non-synthetic food colours under Tariff Item 3203 00 20.</description>
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      <description>Formulated natural astaxanthin grades standardised with carriers, stabilisers and, in some forms, emulsification, micro-encapsulation or spray-drying features are classified as food preparations under Tariff Item 2106 90 99. Classification follows the relevant heading terms, chapter notes and HSN guidance: Heading 3203 covers colouring matter and preparations mainly used for colouring, whereas the products&#039; specifications identify dietary-supplement, food, beverage and nutraceutical uses. As the grades are neither crude algal extracts nor separately chemically defined compounds and are not shown to have a principal colouring function, they do not qualify as non-synthetic food colours under Tariff Item 3203 00 20.</description>
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