Clarification on the classification of product DHA Algal oil - Customs - Instruction No. 18/2023

..... , under CBIC Madam/ Sir, Subject: Clarification on the classification of product DHA Algal oil - reg. References have been received in the Board highlighting the need to bring uniformity in classification of the imported product referred as Algal Oil or Algal Oil powder (oil encapsulated in powder) with varying DHA (Docosa Hexaenoic Acid) concentration, also described as DHA Algal Oil which is reported to be extracted from marine algae. The constituents in the product other than DHA, are impurit .....

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Clarification on the classification of product DHA Algal oil - Customs

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..... effect to India's commitment to implement the World Customs Organization (WCO) Harmonised System of Nomenclature (HS) 2022 effective from 01.01.2022, amendments effective from 01.01.2022 were made to the First Schedule to the Customs Tariff Act, 1975 by the Finance Act, 2021 whereby in Section III, Chapter 15 and in the headings 1515, 1516, 1517 and 1518, "microbial fats and oils" were specifically mentioned. It makes for such product to be classified, depending upon the extent of .....

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Clarification on the classification of product DHA Algal oil - Customs

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..... 5, 1516, 1517 or 1518. (d) prior to introduction of HS 2022, the record of discussions in the WCO HS Committee sessions on classification of microbial oils mention aspect of similarity to vegetable oils and application of rule 4 of General Rules for Interpretation (GIR) of Harmonised System. The WCO tables correlating entries between HS 2022 and the HS 2017 also indicate the previous product classification, depending upon the extent of processing made on the product, in heading 1515, 1516, 1517 .....

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Clarification on the classification of product DHA Algal oil - Customs

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..... the latter is not rendered a food preparation as observed in para 4(b) above. It is clarified that DHA Algal Oil in oil form as well as in powder form (oil micro encapsulated in powder) are DHA Algal Oil. 7. In light of the foregoing, the Board considers it necessary for the purpose of uniformity in classification, to clarify that depending on the characteristics or properties of the product when presented for assessment, extent of its chemical modification, the edible or the inedible nature of .....

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Clarification on the classification of product DHA Algal oil - Customs

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