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TMI Blog2023 (6) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... tances (essential oils, resinoids, extracted oleoresins or synthetic aromatics), provided these substances form the basis of the mixture. The odoriferous substances can be of synthetic origin, which fact is omitted to be noted by the Ld. adjudicating authority. The appellant has been arguing that the tomato flavour is of synthetic origin though it may contain some natural odoriferous substances and it cannot be directly or indirectly used in food preparations. In this regard, the appellant has also put forth that it is not necessary that it should be made of essential oil, resinoid or oleoresin alone to merit classification under Chapter Heading 3302 and that in any case, the product contains garlic oil, which is an oleoresin - A closer study indicates that the item which is imported is of synthetic origin and consists of odoriferous substances, which is an industrial raw material for making food flavours and the same cannot be directly used in any food preparations for human consumption. Chapter Heading 3302 covers both natural and/or synthetic mixtures of odoriferous substances - the item imported is correctly classifiable under CTH 3302 1010 of the Customs Tariff Act, 1975 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic and various chemicals which are specifically mentioned as such in CTH 3302. They appear to have relied upon an order of Mumbai Bench of the Tribunal in the case of M/s. Britco Foods Company Ltd. v. Commissioner of Central Excise, Pune [2001 (127) E.L.T. 73 (Tri. Mumbai)] and have also contended that the impugned goods were preparation of odoriferous substances like paprika extract, xanthan, carob powder, citric acid, tomato flavour (mixture of aroma chemicals), garlic oil, tocopherol, caprylic acid, galibamim oil, Ald C6, maltol, methyl heptonine, methyl salicylate, triacetin, vanadin salt, etc. 3.2 After hearing the appellant, the Commissioner (Appeals) also having dismissed their appeal, the present appeal has been filed before this forum. 4. Shri Hari Radhakrishnan, learned Advocate, appeared for the appellant and Shri S. Balakumar, learned Assistant Commissioner, argued for the Revenue. 5.1 Shri Hari Radhakrishnan, Ld. Advocate, submitted at the outset that the heading 2106 deals with food preparation not elsewhere specified or included, whereas the subject goods are neither food nor a food preparation, and is specifically covered under the heading 3302 being a m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by them to a customer. 7. After hearing both sides, we find that the only issue we have been called upon to decide is: whether the tomato dry flavour is rightly classifiable under CTH 3302 as claimed by the appellant or classifiable under CTH 2106 as confirmed in the impugned order? 8.1 We find that the description of the item imported is Tomato Flavour (For Industrial Use only - Not For Direct Consumption) , as seen from the invoice issued by the foreign supplier. The appellant has contended that the product is meant to be used in savoury and bakery flavour blending in order to provide tomato profile to the final flavour. 8.2 During the hearing, upon enquiry, the Ld. Advocate representing the appellant had submitted that the product is a formulation comprising various odoriferous ingredients so as to impart tomato taste and also stated that the imported product is said to be in concentrated form and suitable for use only in flavour blending (industrial use) i.e., wherever tomato profile is required in the product. The key ingredients used in the formulation were given, as detailed below: - Product: 854932 TOMATO DRY FLAVOR Tomato Powder Formic Acid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... --- Pan masala kg. 150% - 21069030 --- Betel nut product known as Supari kg. 150% - 21069040 --- Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup kg. 150% - 21069050 --- Compound preparations for making non-alcoholic beverages kg. 150% - 21069060 --- Food flavouring material kg. 150% - 21069070 --- Churna for pan kg. 150% - 21069080 --- Custard powder kg. 150% - --- Other : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing (such as cooking, dissolving or boiling in water, milk or other liquids), for human consumption; (c) preparations consisting wholly or partially of foodstuffs, used in the making of beverages of food preparations for human consumption; (d) powders for table creams, jellies, ice-creams and similar preparations, whether or not sweetened; flavouring powders for making beverages, whether or no sweetened; (e) preparations consisting of tea or coffee or milk powder, sugar and any other added ingredients; (f) preparations (for example, tablets) consisting of saccharin and foodstuff, such as lactose, used for sweetening purposes; (g) pre-cooked rice, cooked either fully or partially or their dehydrates; and (h) preparations for lemonades or other beverages, consisting, for example, of flavoured or coloured syrups, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juices and concentrated fruit juice with added ingredients. 12.2 As per the HSN Explanatory Note to Chapter Heading 2106: 21.06 - FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED. 2106.10 - Protein concentrates and textured protein substances 2106.90 Othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iferous substances (essential oils, resinoids, extracted oleoresins or synthetic aromatics). (6) Mixtures of one or more odoriferous substances (essential oils, resinoids, extracted oleoresins or synthetic aromatics) combined with added diluents or carries such as vegetable oil, dextrose or starch. (7) Mixtures, whether or not combined with a diluent or carrier or containing alcohol, of products of other Chapters (e.g., spices) with one or more odoriferous substances (essential oils, resinoids, extracted oleoresins or synthetic aromatics), provided these substances form the basis of the mixture. 14.1 A scrutiny of the above Tariff Items and HSN Notes thereon clearly indicates that the imported product is not meant to be directly used for human consumption. It is said to be for industrial use, for making food flavours and to impart a tomato profile. The products that are classifiable under Chapter Heading 2106 mostly consist of food and edible preparations which are meant to be used either directly or after processing such as cooking, dissolving or boiling in milk or water or other liquids, for human consumption. As per the HSN Notes, the said heading excludes mixture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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