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2023 (2) TMI 674 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAIClassification of import goods - omega-6 fatty acid product, namely Lutalin - to be classified under heading 2302 of CETA, 1985 or heading 2309 of the Customs Tariff Act, 1975? - HELD THAT:- The product is sold as animal feed for the nutritional needs of the pigs and cows. A certificate issued by the German Government’s certifying agency certifies that these products are feed supplements and are of animal grade. Further, the Indian Council of Agricultural Research (ICAR), as per the letter issued by the Department of Animal Husbandry, Dairying and Fisheries, dated 18-6-2012, CLA 10% coated with bypass fat can be used as a feed additive for animal feeding. Therefore, on the basis of trade parlance and the opinion of experts, it appears that the said products are used for animal feed. These products are not covered under the exclusion list provided in the HSN Explanatory Notes. The Lutalin is classifiable under Heading 2309 and more specifically, under sub-heading 2309 90 90 of the First Schedule to the Customs Tariff Act, 1975.
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