Standardised Wheat Seed Oil Ceramides Not Classifiable as Vegetable Extracts: CAAR Mumbai

In re Seppic Speciality Ingredients Private Limited (CAAR Mumbai) The Customs Authority for Advance Rulings (CAAR), Mumbai examined the classification of “Wheat Seed Oil – Ceramides™” proposed to be imported in various forms, including bulk liquid, pouches, bulk powder, and small packets. The applicant sought an advance ruling on whether the product was classifiable as a vegetable extract under Tariff Item 13021919 or, alternatively, as a food preparation under Tariff Item 21069099. The Authority considered the submissions made during the personal hearing, the response of the Jurisdict...