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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 ..... , there could be no question about its classification. However, in the present case, the objection came only because it is in tablet form. Admittedly, vegetable extracts like the present one, can be in various forms, liquid, powder or compacted tablet. As long as the item is only extract of Ginseng plant, there can be no reason for exclusion of such item from the said tariff entry. Even otherwise, the classification proposed by the Revenue is completely unconnected to the product in question. A perusal of main tariff entry 2106 will show that the said heading deals with food preparations not elsewhere specified or included. A perusal of open source information available in public domain indicates that the said Ginseng extract is consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicated 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 ld. Counsel for the appellant contested the findings of the lower authorities and submitted that Ginseng is a plant and its extract is meant for human consumption. The Ginseng tablets imported by the appellant contain 98% Ginseng extract with remaining two per cent of binder. The binder is neutral and as such the goods imported by the appellant is correctly answering the tariff heading 13021914. The goods imported contain concentrated active ingredient of Ginseng plant. The said heading gives inclusive description and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined 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 elsewhere specified or included. It is apparent that chapter 21 itself is for Misc. Edible Preparations. Even in such misc. edible preparations, the last of the residual items is entry No.21069099. Supplementary note 6 of chapter 21 is indication of nature of products that are covered in the said entry. It states that the said tariff item included sweet meats commonly known as misthans or mithai or called by any other name. They also include products commonly known as namkeens , mixtures , bhujia , chalema or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 of Ginseng (including powder). It is clear that if Ginseng extract is imported in powder form, there could be no question about its classification. However, in the present case, the objection came only because it is in tablet form. Admittedly, vegetable extracts like the present one, can be in various forms, liquid, powder or compacted tablet. As long as the item is only extract of Ginseng plant, there can be no reason for exclusion of such item from the said tariff entry. Even otherwise, we note that the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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