Classification --- Vanilla extract – classifiable under sub-heading no. 1302.19

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..... 302.19 It is directed to refer to the subject mentioned above and to say that doubts have been raised regarding classification and levy of duty on "Vanila Extract" due to an anomaly in the description of sub-heading 1302.13 in the Customs Tariff published by the Directorate of Publications vvis-à-visthat published by the private publishers. It has been stated that in the Customs Tariff publishe .....

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..... Publications "Vanila Extract" is classifiable under sub-heading 1302.13 with duty at 40%, as per the Customs Tariff published by private publishers, the same is classifiable under sub-heading 1302.19 and liable to duty at 15%. 3. The matter has been examined. It is seen the HS Nomenclature that tariff sub-heading 1302.13 covers vegetable saps and extracts – of hops only and therefore, vanila ext .....

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