In re BASF private limited (CAAR Mumbai)
In the case “In re BASF Private Limited,” CAAR Mumbai classified four vitamin premix products—LUTA.E 50, LUTAVIT A/D3 1000/200 PLUS, LUTAVIT A 1000 PLUS, and LUTAVIT B2 SG 80—under Customs Tariff Heading (CTH) 2309. These premixes, containing vitamins and carriers like silica and gelatin, are specifically formulated for animal feed and are unfit for human consumption. The ruling distinguished these products from those in the case of M/s Sonam International, where the goods were found to be suitable for human consumption. The decision emphasized that the products’ active ingredients and carriers allow for homogeneous mixing in animal feed, as per their packaging and technical details. The ruling also considered relevant case laws, including the Supreme Court’s decisions in Atul Glass Industries and Wockhardt Life Sciences, which underscore that the functional utility and predominant use of a product are key factors in determining its classification. Based on the literature, explanatory notes, and relevant rulings, CAAR Mumbai concluded that the correct classification for these vitamin premixes falls under CTH 2309 9090, which covers preparations used in animal feed.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. BASF private limited (hereinafter referred to as “the applicant”, in short), a private limited company registered in India under Companies Act, 1956 filed AAR-1) for advance ruling before the Customs Authority for Advance bai (CAAR in short). The said application was filed in the secretariat of Mumbai on 20.04.2022 along with enclosures in terms of Section 28H (1) s Act, 1962 (hereinafter referred to as the ‘Act’ also). The applicant e ruling on appropriate classification of vitamin premixes.
