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 “Corn Silk Extract Powder” and its eligibility for a partial customs duty exemption. The company plans to import this product, manufactured in China, which is derived from the “Style and Stigma” parts of the corn plant (Zea Mays L). The applicant submitted that the extract is obtained through a simple hot water extraction process, followed by evaporation and spray drying, resulting in a 100% pure corn silk extract powder. This powder is intended for use as a raw material in the manufacture of nutritional supplements. The applicant relied on the Harmonized System of Nomenclature (HSN) Explanatory Notes for Heading 13.02, which covers “Vegetable saps and extracts,” and cited a US Customs Ruling (N241904) supporting this classification. They argued that the extract, being from a plant part and obtained via solvent extraction without additives that alter its character, squarely fits within Heading 1302.
