Soy Protein Nuggets Classifiable under HSN Code 35040091

In re Solae Company India Private Limited (CAAR Delhi) CAAR ruled that The Supro Nuggets Isolated Soy Protein does not appear to find a place under the heading 2106, which provides for “21.06 – Food preparations not elsewhere specified or included”. The six digit level entry in the tariff “2106.10 – Protein concentrates and textured protein substances”. Further, this heading covers: “(A) Preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk etc.), for human consumption; (B) Preparations consist...