Case Law Details
In re Anshul Life Sciences (CAAR Mumbai)
Introduction: This article delves into the Customs Authority of Advance Ruling (CAAR) Mumbai’s decision regarding the HS code classification for Sorbitol Special MDF 85, a crucial case involving Anshul Life Sciences. The applicant sought clarity on the appropriate HS code for the import of Sorbitol Special MDF 85 through the port of Mumbai.
Detailed Analysis: The applicant, Anshul Life Sciences, filed an application (CAAR-1) seeking an advance ruling on the classification of Sorbitol Special MDF 85 under the Customs Tariff Act, 1975. The product, a mixture of Sorbitol, Mannitol, 1, 4 Sorbitans, and water, is imported for use in various applications, particularly soft gel capsule manufacturing.
The Customs Tariff Act, 1975, and explanatory notes indicate that Sorbitol Special MDF 85 falls under CTI 38246010, specifically as ‘Sorbitol other than that of sub-heading 2905 44: In aqueous solution.’ The classification is based on its characteristics, including D-glucitol content ranging from 60% to 80% of the dry matter.
During a personal hearing, the applicant representatives presented additional submissions, emphasizing the distinct properties and applications of Sorbitol Special MDF 85 compared to Sorbitol Solution. They highlighted its role as a plasticizer in soft gel capsules, providing improved drying times and premium appearance.
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