Case Laws

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.