In re Nutricia International Private Limited (CAAR Mumbai)
The present application before the Customs Authority for Advance Rulings (CAAR), Mumbai concerns the classification of the product “Nutrison Protein Plus Multifibre.” The applicant sought an advance ruling on whether the product is classifiable under Tariff Item 2202 99 90 as a non-alcoholic beverage under the Customs Tariff Act, 1975.
The applicant, engaged in import, manufacturing, and marketing of nutritional products, proposed to import the product described as a ready-to-use enteral nutritional liquid designed for dietary management of critical care patients or those suffering from disease-related malnutrition. The product is administered through feeding tubes under medical supervision and is not intended for oral or parenteral use. It contains water, carbohydrates, vegetable oils, proteins, dietary fibres, vitamins, and minerals, and is nutritionally complete.
The applicant argued that the product is classifiable under Heading 2202 as a non-alcoholic beverage. It relied on the General Rules for Interpretation (GRI), HSN Explanatory Notes, and international rulings to contend that the product, being a ready-to-use liquid with nutritive value, falls within “other non-alcoholic beverages.” The applicant emphasized that the definition of beverages does not restrict them to products consumed for refreshment, hydration, or enjoyment, and that liquid nutritional products are also classified under Heading 2202 internationally.
