9911796707
TMI Blog2025 (2) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... c. They imported a product by name 'Natural Beta Carotene Powder' claiming to be a natural food colourant, an anti-oxidant which is extracted from carrot and is rightly classifiable under Tariff item 3203 00 20 of the Customs Tariff Act, 1975. Based on the principles of classification and the nature of the product, the Revenue classified the product under Customs Tariff Heading 2106 90 60. Aggrieved by this order, the appellant is in appeal before us. 3. The Learned Counsel on behalf of the appellant submitted that the 'Natural Beta Carotene powder' is widely used as a food colour and since the Customs Tariff Heading 3203 specifically covers food colour, they are rightly classifiable under this Heading. It is also submitted that the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides. The product imported by the appellant is an edible item which gives colour to the food preparation is not in dispute, based on the brochure placed on record by the appellant, it is noted that the impugned product is used in manufacturing process as colouring products in any articles of food, thus clearly admitting that it is a food colouring edible product. So the only question is the classification of the product based on the above description of the product whether it is classifiable under Customs Tariff Heading 3203 as claimed by the appellant or under Customs Tariff Heading 2106 as assessed by the Revenue. For ease of reference, the Tariff Headings are reproduced below : Chapter 32: Tanning or dyeing extracts; tannins and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear that Chapter 3203 is meant for 'Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks' which clearly establish the fact that these colouring products are industrial products and not edible products as the case of the impugned product. Hence, the question of classifying the product under Chapter Heading 3203 is ruled out. 6. The supplier's brochure clearly mentions that 'Beta Carotene' is used as colouring matter in a variety of food and beverages applications as it gives bright yellow-orange colour to the food products when it is added. Chapter 2106 9060 which is meant for Food flavouring material is nothing but a product which provides ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
