2025 (2) TMI 753

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..... They imported a product by name 'Natural Beta Carotene Powder' claiming to be a natural food colourant, an anti-oxidant which is extracted from carrot and is rightly classifiable under Tariff item 3203 00 20 of the Customs Tariff Act, 1975. Based on the principles of classification and the nature of the product, the Revenue classified the product under Customs Tariff Heading 2106 90 60. Aggrieved by this order, the appellant is in appeal before us. 3. The Learned Counsel on behalf of the appellant submitted that the 'Natural Beta Carotene powder' is widely used as a food colour and since the Customs Tariff Heading 3203 specifically covers food colour, they are rightly classifiable under this Heading. It is also submitted that the impugne....

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....th sides. The product imported by the appellant is an edible item which gives colour to the food preparation is not in dispute, based on the brochure placed on record by the appellant, it is noted that the impugned product is used in manufacturing process as colouring products in any articles of food, thus clearly admitting that it is a food colouring edible product. So the only question is the classification of the product based on the above description of the product whether it is classifiable under Customs Tariff Heading 3203 as claimed by the appellant or under Customs Tariff Heading 2106 as assessed by the Revenue. For ease of reference, the Tariff Headings are reproduced below : Chapter 32: Tanning or dyeing extracts; tannins and th....