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2023 (2) TMI 675 - AAR - CustomsClassification of import goods - Luprosil Salt Calcium - intent to import the said goods through the entry points of seaports/airports at Nhava-Sheva, Mumbai (Air Cargo Complex), Chennai (preventive Commissionerate) and Kolkata - to be classified under Heading 23.09 of the Customs Tariff as premix for animal feed or not - Heading 2915, which is adopted by the global desk of the applicant, is the competing classification entry. HELD THAT:- In the present case, the starting material, in the product brochure, is propionic acid. Luprosil salt based on propionic acid does not appear to have any impurity. The 2% unexplained component in Luprosil salt could have resulted from the manufacturing process, having no stated specific utility. Therefore, the product can be classifiable under Chapter 29 and specifically under Heading 2915 - Heading 2309 is in the nature of a residuary heading as Note I to Chapter 23 says that the Heading 2309 includes products of a kind not elsewhere specified or included, whereas sub-heading 2915 50 00 is a specific heading for propionic acid, its salts and esters. As per the Rule 3(a) of General Interpretation Rules, a specific heading shall prevail over the general heading. The Hon’ble High Court of Allahabad in the case of COMMISSIONER OF CUSTOMS CGO. VERSUS SONAM INTERNATIONAL SHOP NO. 9 [2010 (10) TMI 120 - ALLAHABAD HIGH COURT], held that vitamins of high concentration used for manufacture of animal feed will be classified under 2936. Admittedly, the product in this case has a very high concentration to the tune of 98%. Even though, the applicant in their application has stated that the product which they propose to import is going to be used in the manufacture of animal feed, as discussed in the preceding paragraphs, propionic acid and its salts are not excluded from the ambit of the Chapter 29 - On the contrary, there is a very specific tariff entry for this very product. Therefore, when confronted with a specific classification entry vis-à-vis a residuary classification entry, one must favour the specific entry. In fact, as per the mandate of Rule 3A of the General Rules of Interpretation of Customs Tariff, the specific heading prevails over the general heading. Thus, the Luprosil salt is classifiable under Heading 2915 and more specifically, under sub-heading 2915 50 00 of the First Schedule to the Customs Tariff Act, 1975.
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