Colourtex Industries Private Limited ., In re
Date: March 7, 2022
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Atul Mehta, Arun Richard
Subject Matter
Modified/ Un-modified 'Tamarind Kernal Powder' is classified at Tariff 1302 39 00.
Summary
Modified/ Un-modified Tamarind Kernal Powder (TKP) is classified at Tariff 1302 39 00.
M/s. Colourtex Industries Private Limited, 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 derive…