In re Nutricia International Private Limited (CAAR Mumbai)
In the case concerning the classification of the 5-HMO Mix, an imported product used in manufacturing infant formula, Nutricia International Private Limited sought an advance ruling on whether the product is classifiable under various tariff headings. The product, a blend of five human milk oligosaccharides (HMOs), was examined to determine whether it should fall under Tariff Item 2940, 1702, or 2106 of the Indian Customs Tariff. The ruling found that the 5-HMO mix, which is composed mainly of 2′-Fucosyllactose, 3′-Fucosyllactose, Lacto-N-Tetraose, 3′-Sialyllactose, and 6′-Sialyllactose, qualifies as a “chemically pure” sugar under Tariff Item 2940, as the individual oligosaccharides meet the criteria for chemical purity despite trace impurities. The ruling also emphasized that, according to Indian Customs law, specific tariff headings take precedence over more general ones, confirming the classification of the mix under CTH 2940. The application of this classification ensures the product is recognized as an intermediary ingredient for further manufacturing rather than a final food product, thereby excluding it from headings related to food preparations (CTH 2106 and 1901). This ruling clarifies the classification of the 5-HMO mix in line with established customs regulations and judicial precedents.
RELEVANT TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
Ruling
1. Nutricia International Private Limited (IEC No. 051109638 I) (hereinafter referred as “The Applicant”) filed an application for advance ruling in the Office of Secretary, Customs Authority for Advance Ruling, Mumbai. The said application was received in the secretariat of the CAAR, Mumbai on 04.09.2024, along with its enclosures in terms of Section 281-1 (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant is seeking advance ruling regarding classification of 5-11M0 Mix being imported by them for manufacturing infant formula manufactured by them.
