Crude cashew nut shell liquid qualifies as a vegetable extract and attracts GST under the unrestricted heading entry.
Case-Laws
GST
Crude cashew nut shell liquid obtained by thermal and mechanical extraction without chemical modification or polymerisation is classified as a vegetable extract under tariff item 1302 19 20. Classification depends on the product's nature, composition, degree of processing and essential character at clearance. Its non-edible, derivative character and absence of polymerisation exclude the other identified competing classifications. A GST rate entry specified at four-digit heading level covers its subheadings and tariff items unless specifically excluded. The unrestricted Heading 1302 entry in Schedule I to Notification No. 9/2025-Central Tax (Rate) therefore applies, with GST at 5%, comprising 2.5% CGST and 2.5% SGST, effective from 22 September 2025.
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