Classification --- Vanilla extract – classifiable under sub-heading no. 1302.19

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....r First Schedule to Customs Tariff Act. I am directed to refer to the subject mentioned above and to say that doubts have been raised regarding classification and levy of duty on "Vanilla extract" due to an anomaly in the description of sub-heading 1302.13 in the Customs Tariff published by the Directorate of Publications vis-a-vis that published by the private publishers. It has been stated that....

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....nder sub-heading 1302.13 with duty at 40%, as per the Customs Tariff published by private publishers, the same is classifiable under sub-heading 1302.19 and liable to duty at 15%. 3. The matter has been examined. It is seen from the HS Nomenclature that tariff sub-heading 1302.13 covers vegetable saps and extracts - of hops only and therefore, vanilla extract will not fall under this sub-heading.....