In re ADM Agro Industries India Private Limited (CAAR Delhi)
The Customs Authority for Advance Rulings (CAAR), Delhi, examined the classification of the imported product “B-Traxim 2C Mn-220” under the Customs Tariff Act, 1975. The applicant sought an advance ruling contending that the product should be classified under Tariff Item 29224990 as a chemically defined organo-metallic compound and an oxygen-function amino compound falling under Chapter 29. The product was described as a highly concentrated organic trace mineral bound to glycine, manufactured through Iso-Fusion Technology (IFT), having a pure crystalline form, no carriers, full water solubility, homogeneous particle size, and intended for use as a nutritional additive in animal feed. According to the applicant, the product consisted of glycine, manganese, and sulfate in a crystalline polymer structure and qualified as a chemically defined compound classifiable under Heading 2922.
The applicant argued that the product’s chemical structure contained amino-acid and salt characteristics that brought it within the scope of Chapter 29. Relying on Rule 1 of the General Rules for Interpretation (GRI), Chapter Note 3 to Chapter 29, and the HSN Explanatory Notes, the applicant submitted that the product was a chemically defined organo-metallic compound formed through complexation bonds between glycine and manganese. It contended that the product’s composition corresponded to oxygen-function amino compounds and amino-acid salts covered by Heading 2922 and therefore merited classification under Tariff Item 29224990.
Want to Read the Complete Judgment?
You have read the free case summary. Unlock the full judgment, the detailed judicial reasoning and the downloadable PDF, along with every other premium judgment on TaxGuru.
Already subscribed? Log in
One subscription covers the entire premium judgment library, not just this case.
