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
M/s. BASF India Limited (hereinafter referred to as “the applicant”) is a private limited company registered in India under Companies Act, 1956.
2. The applicant is a leading transnational company in the chemical industry and is a part of the renowned BASF group, a global supplier of innovative feed additives for livestock, aquaculture and companion animals. Headquartered at Mumbai, the applicant has manufacturing facilities at Thane, Mangalore, Dahej and Ankleshwar. The applicant imports and trades in various categories of products used in the preparation ‘of animal feed supplements. One such group of products are vitamin premixes, imported from Applicant’s parent company (BASF, Germany) and other third parties (related/un-related) for use in the manufacture of animal feed/supplements. Details of the vitamin premixes proposed to be imported by the applicant are as under: –
Table – I
