Circular No. 15/2000-Cus

F.NO. 609/443/97-DBK
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

New Delhi, the 24th, February, 2000

Subject: Classification — Vanilla extract – classifiable under sub-heading no. 1302.19

            It is directed to refer to the subject mentioned above and to say that doubts have been raised regarding classification and levy of duty on “Vanila Extract” due to an anomaly in the description of sub-heading 1302.13 in the Customs Tariff published by the Directorate of Publications vvis-à-visthat published by the private publishers. It has been stated that in the Customs Tariff published by the Directorate of Publications, the description of the articles and the rate of duty under sub-heading Nos. 1302.13 and 1302.19 are as under:


                                Sub-heading                     Description of article                                 Rate of duty


——–                             Vegetable saps and extracts                                 ————

                            1302.13                             Of hops, Vanilla, Oleoresin,                                     40%
                                                                        or Vanilla extract

                            1302.19                                     Other                                                                15%


        However, in the Customs Tariff brought out by the private publishers, the description of the articles and the rate of duty under sub-heading Nos. 1302.13 and 1302.19 read as under:


                            Sub-heading                             Description of article                             Rate of duty


——–                                 Vegetable saps and extracts                             ————
1302.13                             Of hops, Vanilla, Oleoresin,                             40%
                                                                        or Vanilla extract
1302.19                             Other                                                                 15%


It is thus seen that whereas, as per the Customs Tariff published by the Directorate of Publications “Vanila Extract” is classifiable under sub-heading 1302.13 with duty at 40%, as per the Customs Tariff published by private publishers, the same is classifiable under sub-heading 1302.19 and liable to duty at 15%.

3. The matter has been examined. It is seen the HS Nomenclature that tariff sub-heading 1302.13 covers vegetable saps and extracts – of hops only and therefore, vanila extract will not fall under this sub-heading. A reading of Explanatory Notes to heading 13.02 makes it clear that “vanila extract” will merit classification under the residual entry 1302.19. Accordingly, it is clarified that `vanila extract’ may be classified under sub-heading 1302.19 and charged to duty accordingly.

4.  Pending assessments may be finalised on the basis of these instructions. Difficulties, if any, may be brought to the notice of the Board.

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Category : Custom Duty (7035)
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