Goods such as 'Plant Leaf Extract' are classified under Heading 1302 19 90

GST/EXCISE/ST/VAT: Where assessee had imported certain goods and declared same as 'Plant Leaf Extract' classifiable under Heading No. 1302 19 90, since there was no presence of oxymatrine in impugned goods, goods were rightly classifiable under Heading No. 1302 19 90

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