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Case Law Details

Case Name : In re BAST India Limited (CAAR Mumbai)
Appeal Number : Ruling No. CAAR/Mum/ARC/22/2022
Date of Judgement/Order : 07/07/2022
Related Assessment Year :
Courts : CAAR
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In re BAST India Limited (CAAR Mumbai)

The applicant has submitted that the impugned product is commonly known in the trade as products for specific use in animal feeding i.e. to manufacture animal feed. The safety data sheet provided by the manufacturer mentions the use of these products as feed additives. The manufacturer on their global website https://www.basf.com/global/en.html has categorised these products as feed ingredients under animal nutrition products. BTC Europe GmbH is BASF’s European sales organization, which provides expert opinion in respect of chemicals. On their website, https://www.btc-europe.com/en/GB/, they give product solutions based on the specific needs of a customer, i.e., they help customers find a suitable product for their needs. On this website, the product under consideration is categorised as below:

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