Case Law Analysis
|Custom, Excise & Service Tax Tribunal
HSN 3302 | Odoriferous Substances Need Not Be Predominant for Classification: CESTAT Mumbai
CESTAT Mumbai clarifies that goods containing trace amounts of odoriferous ingredients like paprika, garlic oil, or spearmint qualify under HSN 3302 even when not the primary component, overturning a restrictive interpretation by customs authorities. This ruling impacts snack food manufacturers, flavoring suppliers, and importers by providing clarity on tariff classification for complex blended seasonings.