In re Danisco India Pvt. Ltd. (CAAR Delhi)
The application before the Customs Authority for Advance Rulings, Delhi concerned the classification of a proposed import product, namely “AB-Fortis® Microencapsulated Iron,” under the Customs Tariff Act, 1975. The applicant sought an advance ruling under Section 28H of the Customs Act, 1962, prior to import, specifically on whether the product was classifiable under Tariff Item 21069099.
The applicant established its eligibility for seeking an advance ruling by demonstrating that it held a valid Importer-Exporter Code, that the question related to classification of goods, and that the issue was neither pending nor previously decided by any customs authority, tribunal, or court. The Authority found the application maintainable and proceeded to examine the merits.
The product under consideration was described as a microencapsulated iron supplement composed of ferric saccharate (73%), calcium alginate (22%), and water (5%). It was imported in powder form and intended for use as an ingredient in food and dietary supplements. The product was stated to be suitable for human consumption, capable of being used directly or after simple processing, and designed to fortify foods without altering taste or appearance. Its function was to address iron deficiency by providing stable and bioavailable iron with reduced gastrointestinal side effects.
