Classification of fatty substance mixture for developing aqua feed products

In re M/s Fermenta Biotech Ltd. (CAAR Mumbai) CAAR held that Light Feed Oil or Distilled Fatty Acid and Heavy Feed Oil or Fatty Substance Mixture merit classification under sub-headings 15042090 and 15161000, respectively, of the first schedule to the Customs Tariff Act, 1975. HFO, falling under sub-heading 15161000 is eligible for concessional rate of duty @ 30% adv. having been covered under sr.no. 75 of the table appended to the notification no. 50/2017 Cus., dated 30.06.2017, as amended. FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI M/s. Fermenta Biotech Ltd. (hereinaft...