2022 (3) TMI 1148

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..... n the third group as a Thickener (modified/ un- modified) derived from vegetable products - TKP falls under third group other as it is neither Agar-agar nor a thickener derived from locust beans/ locust bean seeds/ guar seeds. Modified/ Un-modified TKP is classified at Tariff 1302 39 00. - GUJ/GAAR/R/2022/04 - - - Dated:- 7-3-2022 - ATUL MEHTA AND ARUN RICHARD, MEMBER Present for the .....

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..... Description of goods 1302 Vegetable Saps and Extracts; Pectic Substances, Pectinates and Pectates; Agar-Agar And Other Mucilages And Thickeners, Whether Or Not Modified, Derived From Vegetable Products - Mucilages and thickeners, whether or not Modified, derived .....

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..... 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 beans / locust beans seeds/ guar seeds. TKP is manufactured by grinding Tamarind Kernel Seeds derived f .....

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..... ces, 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: .....

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