Home Case Index All Cases Customs Customs + AT Customs - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 1206 - CESTAT NEW DELHIClassification of goods - Korean Ginseng tablets - assessee classified the goods under CTH 13021914, whereas Revenue entertained a view that the said product cannot be called as vegetable extracts and the same is correctly classifiable under CTH 21069099 as “food preparations not elsewhere specified or included – other than protein and concentrates textured protein substances – other" - whether the goods classified under CTH 13021914 or under CTH 21069099? - Held that: - Tariff item 13021914 specifically mentions extracts of Ginseng (including powder). It is clear that if Ginseng extract is imported in powder form, there could be no question about its classification. However, in the present case, the objection came only because it is in tablet form. Admittedly, vegetable extracts like the present one, can be in various forms, liquid, powder or compacted tablet. As long as the item is only extract of Ginseng plant, there can be no reason for exclusion of such item from the said tariff entry. Even otherwise, the classification proposed by the Revenue is completely unconnected to the product in question. A perusal of main tariff entry 2106 will show that the said heading deals with food preparations not elsewhere specified or included. A perusal of open source information available in public domain indicates that the said Ginseng extract is considered as traditional medicine, for centuries. Extract is widely used as a generic health supplement and for various other specific requirement like muscle strength, improved concentration etc. ‘Korean Ginseng tablets’ are correctly classifiable under tariff item 13021914 as vegetable extracts of Ginseng (including powder) - appeal allowed - decided in favor of appellant.
|