Classification of goods— In the instant case, the applicant supplies Tamarind Kernal Powder (TKP). 

Applicant submits that TKP is not derived from locust beans / locust beans seeds/ guar seeds. TKP is manufactured by grinding Tamarind Kernel Seeds derived from tamarind tree. Hence, the same is classifiable under Tariff Item No.1302 39 00, i.e., the category of ‘Others’.

Question on which Advance Ruling sought

Classification of TKP manufactured by applicant

Tariff 1302 is classified into 3 groups, namely: Vegatable Saps and  Extracts, Pectinsubstances, pectinates and pectates, Mucilages and thickeners, whethere or not modified, derived from vegetable products.

Held that— 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.