2025 (2) TMI 753

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..... duct. Hence, the question of classifying the product under Chapter Heading 3203 is ruled out. 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 colouring for the food items which are edible, the impugned product being a colouring food agent is specifically covered under this category, hence rightly classifiable under Customs Tariff Heading 2106. The products are rightly classifiable under Chapter Heading 2106 9060, consequently, impugned order is upheld. Conclusion - The pro .....

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..... sly the same product was being considered under Customs Tariff Heading 3203. To merit classification under Tariff Heading 2106, it has to be a food preparation and the authorities below have not adduced any evidence to prove the same. The learned counsel also submits that an alternative Heading was pleaded for classifying the products under Customs Tariff Heading 2936 which was ignored by the authorities below. 4. The learned Authorized Representative has submitted that the 'Natural Beta Carotene' powder is extracted from dried carrot, which is nothing but food colouring which is rightly classifiable under Customs Tariff Heading 2106. It is also submitted that Chapter 32 is meant for 'Tanning or dyeing extracts', hence, the products fallin .....

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..... ; inks 3203 Colouring Matter of Vegetable or Animal Origin (Including Dyeing Extracts but excluding Animal Black), Whether or not Chemically Defined; Preparations as Specified in Note 3 to this Chapter based on Colouring Matter of Vegetable or Animal Origin 3203 00 10 --- Cutch (Catechu) extracts 3203 00 20 --- Food colours other than synthetic kg. 10% - 3203 00 30 --- Lac-dye kg. 10% - 3203 00 40 --- Natural indigo kg. 10% - 3203 00 90 --- Other kg. 10% - 2106 Food Preparations Not Elsewhere Specified or Included 2106 10 00 - Protein concentrates and textured protein substance 2106 90 - Other : --- Soft drink concentrates : 2106 90 11 ---- Sharbat kg. 150% - 2106 90 19 ---- Other kg. 150% - 2106 90 20 --- Pan mas .....

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