Case Law Details
In re BASF India Limited (CAAR Mumbai)
Hon’ble High Court of Allahabad in the case of Sonam International, reported at 2012 (275) E.L.T. 326 (All.), held that vitamins of high concentration used for manufacture of animal feed will be classified under 2936. Admittedly all the products in this case has high concentration of vitamins ranging from 40% to 98%.
Even though, the applicant in their application has stated that these products which they are importing are going to be used in the manufacture of animal feed, as discussed in the preceding paragraphs, vitamin products intended for use in animal feed preparations are not excluded from the ambit of the chapter 29. Therefore, when confronted with a specific classification entry vis-à-vis a residuary classification entry, one must favour the specific entry. In fact, that the mandate of rule 3A of the General Rules of Interpretation of Customs Tariff.
On the basis of the above findings, I rule that the products in this case viz. LUTA.CALPAN 98%, LUTA.E 50, LUTA. 0A/D3 1000/200 PLUS, LUTAVIT A 1000 PLUS, CHOLINC.LSG would merit classification under heading 2936 of the first schedule to the Customs Tariff Act,1975.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
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