Corn Silk Extract Falls Under 1302, Gets Duty Exemption: CAAR Mumbai

In re Gangwal Healthcare Private Limited (CAAR Mumbai) The Customs Authority for Advance Ruling (CAAR), Mumbai, has ruled that Corn Silk Extract Powder, proposed for import by Gangwal Healthcare Private Limited, should be classified under Customs Tariff Heading (CTH) 1302 19 19. This classification supports the applicant’s claim for a partial exemption from customs duty, as specified under Sl. No. 54 of notification No. 50/2017-Customs, Applicant’s Position and Supporting Evidence Gangwal Healthcare Private Limited sought an advance ruling to clarify the customs classification of &...