Correct classification of ‘tomato dry flavour’ is CTH 3302 10 10

Symrise Private Limited Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that as Chapter Heading 3302 covers both natural and/or synthetic mixtures of odoriferous substances, ‘tomato dry flavour’ is correctly classifiable under CTH 3302 10 10 instead of 2106 90 60.

Facts- The appellant had imported ‘tomato dry flavour’ under the cover of Bills-of-Entry by classifying the same under CTH 3302 1010 and thereby sought to avail the benefit of exemption of

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