AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 1487
X X X X Extracts X X X X
X X X X Extracts X X X X
....rious goods. The Applicant is proposing to import "Corn Silk Extract Powder" manufactured by Herbalife Nat Source (Hunan) Natural Products Co. Ltd., China and sold under the name "Corn Silk Extract Powder, India". 2.2 The Applicant submitted that the said Corn Silk Extract Powder is a vegetable extract in powder form, consisting of 100% corn silk extract. It is imported in bulk and used as raw material/ ingredient in manufacture of Nutritional Supplements. The applicant further submitted that the said Corn Silk Extract Powder is obtained by extraction from the "Style and Stigma" parts of the Plant having the botanical name "Zea Mays L", commonly known as "Corn". The process of extraction is by Water extraction, using hot water as the Solvent for extraction. The water is thereafter evaporated to obtain the solid, which is spray dried to obtain the powder, which is 100% Corn Silk Extract in powder form. The said Corn Silk Extract Powder is used as an ingredient/ raw material in the manufacture of Nutritional Supplement. 3. Applicants Interpretation of Law/Facts: 3.1 The applicant submitted that the "Corn Silk Extract powder" being an extract from the "Style and Stigma" parts....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s per the HSN notes under Heading 13.02, the vegetable extract of heading 13.02 are generally used as raw materials for various manufactured products. As submitted herein above, the "Corn Silk Extract Powder" is used as an ingredient/ raw material in the manufacture of Nutritional Supplement. 3.6 The applicant submitted that in view of the above analysis, the said product to be imported as "Corn Silk Extract Powder" is correctly classifiable under Heading 13.02 and Sub-heading 13 02 1919. Further, in support of the classification of "Corn Silk Extract Powder" under Heading 13.02, the applicant placed its reliance on US Customs Ruling N241904 dated 4th June 2013. 3.7 The applicant further submitted that all goods of Heading 1302 19 (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone) are covered by Sr. No. 54 of Notification No.50/2017-CUS dated 30-6-2017 and entitled to partial exemption from Customs duty in excess of 15%. Accordingly, the said goods, "Corn Silk Extract Powder" are covered by the said sr. No.54 and liable to Customs duty at 15%. 4. Port of Import and reply from Jurisdictional Commissionerate 4.1 The applic....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... any other heading of the Nomenclature, this heading cover: (A) Preparations for use, either directly or after processing (such as cooking dissolving or boiling in water, milk, etc.) for human consumption. " The Commissionerate concluded that in view of the above, it appears that the right classification for import of Corn Silk is under Heading 2106 as goods are preparations (extract) which will be used in nutritional supplements for human consumption. 4.3 The Sahar Air Cargo (Import) Commissionerate vide its letter dated 20.06.2025 (received in this office vide email dated 12.08.2025) stated that after a detailed analysis of the submissions made by the importer, relevant tariff headings, Harmonised System of Nomenclature (HSN) Explanatory Notes, and scientific classification of the product, the Department submits the following comments: A. On the Nature and Botanical Identity of the Product: Corn silk is the stigma and style of the maize (Zea mays), a cereal plant. Botanically, corn (maize) is classified under Poaceae (Gramineae) family and is considered a cereal, not a vegetable. Therefore, its extracts cannot be treated as "vegetable extracts" in the context of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....der CTH 13023990 - plant extracts not elsewhere specified. However, this heading does not attract any exemption under the said Notification. iii. If the product contains added proteins or is a formulated preparation intended for nutritional use, then it may merit classification under CTH 21069099. This heading also does not qualify for exemption under Notification No. 50/2017-Cus. 5. Rebuttal by the Applicant 5.1 The applicant vide email dated reiterated their claim for classification of "Corn-Silk Extract Powder" under Customs Tariff Sub-heading 13021919, which, they stated, is duty supported by thevi, HSN Explanatory notes under Heading 13.02. As per the HSN explanatory notes under Heading 13.02, the said Heading covers Extracts obtained from parts of Plant by using Solvents, including water and the solid extract is obtained by evaporating the solvent. They submitted that "Corn Silk Extract" is clearly such Vegetable Extract. As evident from the Manufacturing process flow chart, the only process involved is of extraction by using Hot water as solvent and thereafter evaporating the water and spray drying. The said product therefore satisfies the criteria specified i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....chart does not show use of Ethanol as solvent and merely refers to Water as the solvent for extraction. They further submitted that even if ethanol is used as solvent, the same is permissible as per the HSN notes under Heading 13.02. The HSN notes clearly refer to alcohol (i.e Ethanol) as an example of solvent for extraction of Vegetable extracts falling under Heading 13.02. The applicant further submitted that once it is clear that Vegetable extract is specifically falling under Heading 13.02, it cannot be classified under the Residuary Heading 21.06 which covers "Food Preparations not elsewhere specified". The applicant further submitted that the HSN Notes under Heading 13.02 makes it clear that Vegetable Extract by itself will not fall under Heading 21.06. Only when, because of addition of other substances to the Vegetable Extract, it acquires character of food preparation, it goes out of Heading 13.02 and falls under Heading 21.06. In the present case, the goods are simply Corn silk extract, to which no other substance is added. The HSN notes under Heading 13.02, Para A (7) give example of Ginseng extract as falling under Heading 13.02. However, if ginseng is mixed with other i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lour under the Section of Vegetable Products demonstrates that Extract of Cereal Can be considered as Vegetable Extract for the purpose of Heading 13.02 and Sub-Heading 1302 19 19. Further, when the examples of Vegetable Extracts given in HSN Notes under Heading 13.02 are considered, it becomes amply clear that Vegetable Extracts for the purpose of Heading 13.02 are extracts obtained for various vegetable products/ material covered under Section II of the Tariff- Vegetable Products i.e. Plants, flowers, roots (Chapter 6), edible vegetables, roots, tubers (Chapter 7), Fruits and Nuts (Chapter 8), Coffee, Tea, Spices (Chapter 9), Cereals (Chapter 10) and Seeds, Fruits and Plant Parts (Chapter 12). 5.2.2 The applicant submitted that a bare perusal of Heading 13.02 and the HSN Notes for 13.02 show that Heading 13.02 is divided into three main parts (Three Single Dash (-) descriptions) as follows: a) First Single dash Description is "Vegetable saps and extracts", b) Second Single Dash Description is 'Pectic substances, pectinates and pectates- Sub- heading 1302 20 00 and c) Third Single Dash Description is "Mucilages and thickeners, whether or not modif....
X X X X Extracts X X X X
X X X X Extracts X X X X
....plicant. They had already requested for hearing in physical mode to explain the process in person, which was permitted considering the nature of process of extraction of the subject goods. They contended that the subject goods i.e. Corn Silk Extract Powder which are extracted from the "Style and Stigma" part of Zea Mays L (Corn) by using hot water as the solvent for extraction and that it merits classification under CTH 1302 and more specifically under Tariff Item 1302 19 19 (other). They relied upon the description of CTH 1302 in as much as it is very specific that covers Vegetable Saps and Extracts; and the subject import good is truly extract of vegetable and that there is no carrier or additive is added. They also relied upon the Cross Ruling N241904 dated 04.06.2013 on the identical goods. They rebutted the contention of the department (NS-I). On specifically asked about the constituents / ingredients / nutrients / micronutrients etc. in the subject extract and the function of the product in the final product as such, they sought two days' time to submit the same. No one appeared for the hearing from the departments side. 6.2 The applicant vides their email dat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992; or exporting any goods to India; or with a justifiable cause to the satisfaction of the Authority, who makes an application for advance ruling under Section 28H. In this matter, the applicant holds a valid Importer-exporter Code Number, thereby satisfies one of the criterions mentioned under the definition of the Applicant under Section 28E and therefore, is a valid applicant for filing application under Section 28H of the Customs Act, 1962. 7.4 The applicant is seeking an advance ruling for the classification of the subject goods i.e. "Corn Silk Extract Powder". The applicant has submitted that the subject goods i.e. Corn Silk Extract Powder is obtained by extraction from the "Style and Stigma" parts of the Plant having the botanical name "Zea Mays L", commonly known as "Corn" by Water extraction, using hot water as the Solvent for extraction. The water is thereafter evaporated to obtain the solid, which is spray dried to obtain the powder, which is 100% Corn Silk Extract in powder form. The applicant further submitted that the subject goods i.e. "Corn Silk Extract Powder" is used as an ingre....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (c) Extracts of coffee, tea or mate (heading 21.01 ); (d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); (e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38; (f) Concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 29.39); (g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 38.22); (h) Tanning or dyeing extracts (heading 32.01 or 32.03); (ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or (k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01 )." Relevant HSN Explanatory Notes for Heading 1302: (A) Vegetable saps and extracts. The heading covers vegetable saps (vegetable products usually obtained by natural exudation or incision) and extracts (vegetable products extracted from the original vegetable material by solvents), provided that they are not specified or in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s and bark of various plants of the Strychnos family. (11) Quassia amara extract, obtained from the wood of the shrub of the same name (Simaroubaceae family), which grows in South America. Quassin, the principal bitter extract of the wood of the Quassia amara, is a heterocyclic compound of heading 29.32. (12) Other medicinal extracts, e.g., belladonna, black alder (alder buckthorn), cascara sagrada, garlic, gentian, jalap, cinchona, rhubarb, sarsaparilla, tamarind, valerian, pine buds, coca, colocynth, male fern, witch hazel, henbane, crgot of rye. (13) Manna, a solid, sweet sap obtained by incision from certain varieties of ash tree. (14) Bird lime, the viscous and stringy glue, greenish in colour, extracted from mistletoe berries or holly. (15) Aqueous extract obtained from cassia pulp. Cassia pods and cassia pulp are, however, excluded (heading 12.11). (16) Gum kino, a thickened sap of certain tropical trees used in tanning and medicine. (17) Japan (or Chinese) lacquer (natural lacquer), a sap obtained by incision from certain species of shrubs known as rhus (urushi) growing in the Far East (e.g., Rhus verni....
X X X X Extracts X X X X
X X X X Extracts X X X X
....alap extract, compound extract of aloes, compound extract of cinchona, etc. The vegetable saps and extracts of this heading are generally raw materials for various manufactured products. They are excluded from the heading when, because of the addition of other substances, they have the character of food preparations, medicaments, etc. They are also excluded from the heading when they are highly refined or purified, e.g., by means of chromatographic purification, ultrafiltration, or additional extraction cycles (e.g. liquid-liquid extraction) following initial extraction. Certain products of this heading, which are regarded as narcotic drugs under international instruments, are indicated in the list appearing at the end of Chapter 29. Examples of excluded preparations arc : (i) Flavoured syrups containing vegetable extracts (heading 21.06). (ii) Preparations used for making beverages. These preparations are obtained by compounding vegetable extracts of this heading with lactic acid, tartaric acid, citric acid, phosphoric acid, preserving agents, foaming agents, fruit juices, etc., and sometimes with essential oils. The preparations thus obtained are genera....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ading 1302 (as mentioned above), I observed that this heading covers extract which are vegetable products extracted from the original vegetable material by solvents. The Explanatory notes further allow the addition of certain inert substances to certain extracts to more easily reduce them to powder or to obtain a standard strength without changing their classification. However, the Explanatory notes make it clear that addition of additional extraction cycles or purification process which increase or decrease certain compounds or compound classes to a degree that cannot be achieved solely by means of initial solvent extraction, would render the goods out of purview of the heading 13.02. The Explanatory Notes further states that the products falling under this heading are generally raw materials for various manufactured products and they would be excluded from this heading if addition of other substances changes their character to food preparations, medicaments etc. Further, I also observe from the list of examples given in the Explanatory Notes for the products covered under this heading that it covers extracts obtained from various parts of plants such as roots, flowers, leaves bar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion under the residual Heading 2106 is ruled out by GRI 3(a). 7.13 Further, in the matter of Cachet Pharmaceuticals (P) Ltd. v. Commr. of Customs, New Delhi, the Tribunal in its Final Order No. C/A/55016/2017-CU(DB) in Appeal No. C/53062/2015(DB) held that a plant extract, even in tablet or powder form, should be classified under heading 1302 and not under 2106, as long as the product remains a pure extract with minimal non-active binder and is not a composite preparation. The tribunal found that food supplements or health products based predominantly on vegetable extracts, when not blended or processed as food preparations, should remain within heading 1302. 7.14 In view of the above, I conclude that the subject goods are classifiable under Heading 1302. The relevant excerpts of the Heading 1302 are as under: Tariff Item Description of goods 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products -Vegetable saps and extracts : 1302 11 00 -- Opium 1302 12 00 -- Of liquorice 1302 13 00 -- Of hops 1302 14 ....