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TMI Blog2017 (8) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... ers "vegetable saps and extracts; pecti substances, pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products - vegetable extracts - of Ginseng (including powder)." Whereas, the 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." The case was adjudicated and the original authority held that the imported goods are not Ginseng power in raw form but tablets which is a finished product containing generic extract and it is intended for use as food supplements. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay for usage of the product and this does not alter the classification. 4. The ld. AR supported the findings of the lower authorities. He further submitted that heading 2106 covers food preparations not elsewhere specified or included. As per explanatory notes, Ginseng tablets can be considered as residual food preparations not elsewhere specified or included. 5. We have heard both the sides and perused the appeal records. The correct classification of "Korean Ginseng tablets" is in dispute. We have closely examined the competing tariff entries and the scope of products that will be covered under these headings. The Revenue classified products under heading 21069099 which is "other of other, of main other of food preparations not elsewher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind the reasoning adopted in the impugned order is completely out of context and not relevant to the conclusion arrived. Plant extract can be in any form, including powder. The product imported tablet form is known as Korean Ginseng and does not contain any other active ingredient. We also note that the impugned order recorded that such tablets should be considered as a medicinal formulation but approved the classification under Chapter-21 which is for misc. edible preparations. It is common knowledge that edible preparations for specific purpose cannot be equated to medicinal preparation. As such, we find that the impugned order fell in error, in reasoning and by applying wrong facts. 7. Tariff item 13021914 specifically mentions extracts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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