Case Laws

2024(03)LCX0432 :Neena Uppal.: Menthol Scented Sweet Supari is classified under CTH 21069030.

2024(03)LCX0202 :Ajinomoto India Pvt. Ltd.: Ajitide is classifiable under CTH 2106 9060

2016(10)LCX0157 :Quest International India Ltd.: Butter flavouring is classifiable under sub-heading 2106 90 60

2014(02)LCX0029: Wrigley India Pvt. Ltd.: ‘Sweet Pearl P. 200’ is classifiable  under sub-heading 2905 49 20  and not under sub-heading 2106 90 60

2012(12)LCX0057 :Dr. Reddy's Laboratories Ltd: “Saccharomyces Boulardii”  is classifiable under heading 2102

2012(02)LCX0191 :Keva Industries : Sea Water, being natural sea water has not gone any preparation to be called as food preparation. is classifiable under heading 2501 and not under heading 2106

2000(12)LCX0228 :Surendra Cotton oil mills & fert. Co. : De-oiled rice bran extraction, Niger seed extraction of tapioca chips and sesame seed extractions  being only ingredients of animal feed ,are not classifiable under Chapter 21

1996(03)LCX0108: Hari Chand Shri Gopal: Chatni  is classifiable as pan chatni under sub-heading  2107 91

1996(01)LCX0073: Gupta Tobacco Co.: Pan Masala  is classifiable under sub-heading 2106 11

1995(07)LCX0128: Hamdard (Wakf) Laboratories: Sharbat Rooh Afza  is classifiable under  sub-heading 2107 91

Advance Rulings

2024(06)LCX0076(AAR) : Bag Industries.: Menthol Scented Sweet Supari merits classification under CTH 2106 90 30 and Flavoured and coated Illaichi merits classification under CTH 2106 90 99

2024(05)LCX0052(AAR) : Haritaki FZC.: Mixed condiments and mixed seasonings are classifiable under CTH 2103 90 40

2022(05)LCX0193(AAR): Anshul Life Sciences: Pea Protein merit classification under sub-heading 2106 1000.

2018(09)LCX0088(AAR): Italian Edibles Private Limited (Iepl): Militry Malai Mithai classifiable under 2106 90.

2018(10)LCX0072(AAR): Prem Ghan Products: Mouth freshener is classified under 2106.

2018(10)LCX0111(AAR): Modern Food Enterprises Pvt. Ltd.: Classic Malabar Parota and ‘Whole Wheat Malabar Parota’ classified under 2106  and ‘Bread branded or otherwise’ covered under HSN 1905.

2018(11)LCX0113(AAR): Alisha Foods: Fried Fryums is classifiable under 2106 90 99.

2020(05)LCX0026(AAR): ID Fresh Food (India) Pvt. Ltd.: Parota is classified under 2106 and is not covered under 1905.

2020(09)LCX0176(AAR): Shree Swaminarayan Foods Pvt. Ltd.: ‘Fried Fryums’ are classifiable under 2106 90 99.

2020(09)LCX0183(AAR): J.K. Food Industries:  Un-fried fryums is classifiable under Tariff Item 2106 90 99.

2021(05)LCX0099(AAAR): Dipakkumar Kantilal Chotai (Talod Gruh Udyog): Khaman mix flour, Gota mix flour, Handwa mix flour, Dahi wada mix flour, Dalwada mix flour, Meduvada mix flour, Pudla mix flour, Moong bhajiya mix flour, Chorafali mix flour, Bhajiya mix flour, Dhokla mix flour, Idli mix flour and Dosa mix flour are classifiable under subheading 2106 90 99.

2021(06)LCX0216(AAR): Vadilal Industries Ltd.: Paratha is classifiable at HSN 21069099.

2021(07)LCX0252(AAR): Kitchen Express Overseas Ltd.: Products i.e. Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour are classifiable under HSN. 2106 90

2021(07)LCX0257(AAR): Gajanand Foods Pvt. Ltd.: Instant Mix Flours/Mix Flours of (i) Gota (ii) Dakor Gota (iii) Methi Gota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi) Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN 2106 90

2021(07)LCX0265(AAR): Ramdev Food Products Pvt. Ltd.: Instant mix flours for gota, khaman, dalwada, dahiwada, idli, dhokla, dhosa, pizza, methi gota and handvo, gota/methi gota along with chutney powder/kadhi chutney powder, khaman along with masala pack merit classification at HSN 2106 90

2021(12)LCX0070(AAR): Swastiks Masalas Pickles and Food Products Pvt. Ltd.: “Rava Idli Mix” is classifiable under 2106

2022(04)LCX0196(AAR): Anand Products: Anna Malai Mithai is classifiable under 2106 90 as 'Sweetmeat'.