In re Inhalation Health Private Limited (CAAR Mumbai)
The Customs Authority for Advance Rulings (CAAR), Mumbai, by Ruling No. CAAR/Mum/ARC/51/2026-27 dated 27.07.2026, decided an application filed by M/s. Inhalation Health Private Limited under Section 28-I(1) of the Customs Act, 1962 seeking an advance ruling on the customs tariff classification of Magnesium Bis-glycinate Chelate proposed to be imported through JNCH, Nhava Sheva. The applicant stated that the product consists of Magnesium Bis-glycinate Chelate (>79%), Citric Acid (<11%), and Water (≤10%), and is a coordination compound represented by the chemical formula C4H8MgN2O4, comprising one magnesium ion coordinated with two molecules of glycine. It submitted that citric acid functions only as a stabilizer and that the product should be classified under CTH 2922 49 90 as “Other” amino acids and their salts, relying on Chapter Note 5(C)(3) and Chapter Note 1(d) and 1(f) of Chapter 29. The applicant further contended that the presence of water and citric acid does not affect classification under Chapter 29, and that the product should not be classified under residual Heading 2106 merely because it is intended for nutritional use. It also stated that the imported goods are a chemically defined organic compound and not a finished food supplement.
