Case Law Details
In re Narang Machinery Store (CAAR Delhi)
Introduction: The Customs Authority for Advance Rulings (CAAR) in Delhi has delivered an important verdict on the classification of whey protein, addressing the complexities surrounding its importation under the Customs Tariff Act, 1975. This ruling, sought by M/s Narang Machinery Store, provides clarity on how whey protein products, based on their composition and added ingredients, should be classified for customs purposes.
Detailed Analysis
Background and Inquiry: M/s Narang Machinery Store filed an application for an advance ruling on the classification of various whey protein compositions. The queries centered around whether whey protein concentrate (WPC) or whey protein isolate (WPI), with or without additives like sweeteners, flavors, or digestive enzymes, could be classified under specific headings of the Customs Tariff Act.
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