2022 (3) TMI 1148

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..... mited, hereinafter referred to as Colourtex for the sake of brevity, supplies Tamarind Kernal Powder (TKP). Colourtex, in Central Excise regime, classified TKP at CETH 1302, as per the CBIC Circular No. 1037/25/2016-CX dated 19th July 2016 vide which clarified that the product TKP shall be classified under tariff item 1302 32 90 of CETA, 1985 as a product derived from the seed of the tamarind frui .....

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..... 0 --- Guargum refined split 1302 32 30 --- Guargum treated and pulverized 1302 32 40 --- Kappa carrageenam 1302 32 90 --- Other 1302 39 00 -- Other 3. Colourtex submits that Tariff Item No.1302 32 90, which is for Mucilages and thickeners, whether or not modified, derived from locust beans, locust Bean seeds or guar seeds. Colourtex submits that TKP is not derived from locust b .....

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..... bsp; Pectinsubstances, pectinates and pectates Third group   Mucilages and thickeners, whethere or not modified, derived from vegetable products. 7.1 We find TKP merits classification in the third group as a Thickener (modified/ un- modified) derived from vegetable products. 7.2 The said third group is further classified into 3 groups, namely: First Group   Agar-Agar Second Group .....

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