2022 (3) TMI 1148

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../s. Colourtex Industries Private Limited, hereinafter referred to as Colourtex for the sake of brevity, supplies Tamarind Kernal Powder (TKP). Colourtex, in Central Excise regime, classified TKP at CETH 1302, as per the CBIC Circular No. 1037/25/2016-CX dated 19th July 2016 vide which clarified that the product TKP shall be classified under tariff item 1302 32 90 of CETA, 1985 as a product derived....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ean seeds or guar seeds; 1302 32 10 --- Guargum meal 1302 32 20 --- Guargum refined split 1302 32 30 --- Guargum treated and pulverized 1302 32 40 --- Kappa carrageenam 1302 32 90 --- Other 1302 39 00 -- Other 3. Colourtex submits that Tariff Item No.1302 32 90, which is for Mucilages and thickeners, whether or not modified, derived from loc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at Tariff 1302 is classified into 3 groups, namely: First Group   Vegatable Saps and Extracts Second Group   Pectinsubstances, pectinates and pectates Third group   Mucilages and thickeners, whethere or not modified, derived from vegetable products. 7.1 We find TKP merits classification in the third group as a Thickener (modified/ un- modified) derived from vege....