Bombay HC Upholds 20 kg Pet Food Classification as Retail Sale under CTH 2309

Orange Pet Nutrition Private Limited Vs Union of India and Ors.(Bombay High Court)

The Bombay High Court dismissed an appeal filed under Section 28KA of the Customs Act, 1962, challenging the Advance Ruling dated 4 July 2025 passed by the Customs Authority for Advance Ruling, Mumbai (CAAR). The dispute concerned the classification of nutritionally balanced dog and cat feed imported in 20 kg bags. The Appellant had sought classification under CTH 2309 9010 as “Compounded animal feed”, attracting Basic Customs Duty at 15%, whereas the Revenue contended that the goods were classifiable under CTH 2309 1000 as “Dog or cat food, put up for retail sale”, attracting Basic Customs Duty at 20%. CAAR accepted the Revenue’s position and classified the goods under CTH 2309 1000.

The Appellant submitted that the 20 kg bags were bulk packages imported from overseas suppliers and were subsequently repacked at its warehouse into smaller quantities ranging from 70 grams to 12 kg for retail sale under the “Fidele+” brand. According to the Appellant, the imported bags were not sold to ultimate consumers in the same form and lacked certain retail declarations, including MRP. It relied on the HSN Explanatory Notes, the Legal Metrology (Packaged Commodities) Rules, 2011, the CAAR ruling in Royal Canin, and judicial decisions concerning classification based on goods in the condition in which they are imported.