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2022 (3) TMI 1148 - AAR - GSTClassification of goods - Tamarind Kernal Powder (TKP) - treated (modified) tamarind kernel powder - plain (unmodified) tamarind kernel powder - classifiable under Chapter 13 of the CTA or not - HELD THAT:- TKP merits classification in the third group as a Thickener (modified/ un- modified) derived from vegetable products - TKP falls under third group ‘other’ as it is neither Agar-agar nor a thickener derived from locust beans/ locust bean seeds/ guar seeds. Modified/ Un-modified TKP is classified at Tariff 1302 39 00.
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