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TMI Blog2013 (12) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... . imported consignment of Xanthan Gum USP 80 Mesh vide bill of Entry No. 813195, dated 18-12-2009 and claimed classification under Heading No. 39.13 of the Customs Tariff. On examination of the goods, it appeared that the classification claimed by the appellant is not correct and the product merit classification under Heading No. 13.01. Accordingly, the matter was referred to the Dy. Chief Chemist along with catalogue and literature submitted by the importer. The Dy. Chief Chemist vide report dated 31-12-2009 opined that since the product under import is produced by natural process (bacterial fermentation of carbohydrates which are also natural in origin) and has characteristics of natural gum, hence it merits classification under CTH 13.01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that as per Dy. Chief Chemist's report available on record, the product has characteristics of a natural gum and the process involved in the manufacture of the product is a natural process and therefore, the product merits classification under Heading No. 1301 90 34. 5. We have carefully considered the rival submission. Heading 1301 90 34 refers to Xanthium Gum. The product under importation is Xanthan Gum USP 80 Mesh. No evidence is available on record to show that the Xanthan Gum under import and the Xanthium Gum specified in Heading 1301 90 34 are one and the same. The product literature of the manufacturer shows the following : "Xanthan Gum, which is mainly made from starch, is a high molecular weight polysaccharide produced b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under CTH 3913.90. 5.2 From the perusal of the product literature available on record, it is seen that the product has been subjected to various processes which takes it out of the purview of Chapter 13 as a natural gum. Therefore, the appropriate classification for the product is 3913 which covers natural polymers and modified natural polymer not elsewhere specified or included in the primary form. 5.3 According to Wiki.anwers.com, Xanthan Gum is a bacteria used during the fermentation process, Xanthomonas Campestris, Xanthium is a plant from the asteraceae plant. Their origin, molecular structure and molecular weight are different. In other words, they are altogether different substances. 6. In view of the above, we do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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