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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 ..... n noted in the classification ruling that “Xanthan Gum is obtained by microbial fermentation from the Xanthomonas campestris organism. At the end of the fermentation process, the Xanthium Gum is recovered from precipitation in isopropyl alcohol, then dried and milled.” The said ruling further notes that CTH 13.01 covers natural gums, resins, gum resins, oleoresins and balsams. They may be crude, washed, purified, bleached, crushed or powdered, but excludes such items that have been subjected to more complicated processes such as treatment with water under pressure, treatment with mineral acids and treatment with heat. In other words, when the natural gum is further processed, it falls outside the CTH 13.01. Since the product is a natural po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification under CTH 13.01. Accordingly the adjudicating authority classified the product under CTH 13.01. The appellant preferred an appeal before the Commissioner (Appeals). The ld. Appellate authority observed that the imported goods are polysaccharide produced by fermentation of carbohydrates (glucose or sucrose) by Xanthomonas campestris bacteria and it is not the same as Xanthium Gum classifiable under Heading 1301 90 34. Further, there was no finding by the lower authority that the goods in question were a vegetable secretion. He also observed that the US customs had issued a classification ruling in respect of the impugned goods under Heading No. 3913 90 as a natural polymer and on this basis, he set aside the order of the lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide produced by fermentation with Xanthomonas campestris under the conditions of special nutrient medium, pH, O2-supply and temperature, then purified, dried and milled into white-like or light-yellow free-flowing powder. From the above, it is seen that even though the product might have natural origin, it has been subjected to various processes and the product no longer retains the characteristics of a natural secretion. Heading 1301 covers Lac, natural gum, resins, resin gum, and oleo resins. The said heading does not cover products which have been processed further by using various processes. 5.1 The classification of the product has also been examined by the US customs and it has been noted in the classification ruling that Xantha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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