In re Gurmat Impex & Shipping Services (CAAR Mumbai)
Customs Authority of Advance Rulings (CAAR), Mumbai, in the matter of M/s. Gurmat Impex & Shipping Services, has ruled that a specific zinc oxide mixture, identified as CM3K65HP1, is to be classified under Customs Tariff Heading (CTH) 3304, covering beauty or make-up preparations and preparations for the care of the skin, rather than under CTH 2817, which pertains to zinc oxide and zinc peroxide. The ruling, issued by the CAAR Mumbai, addressed an application filed by M/s. Gurmat Impex & Shipping Services seeking clarity on the classification of their imported product.
M/s. Gurmat Impex & Shipping Services, holding IEC No. 0311044841, filed their application with the CAAR Mumbai on August 30, 2024, seeking an advance ruling on the classification of “CM3K65HP1(Zinc Oxide and Cyclopentasiloxane and PEG-10 Dimethicone and Triethoxycaprylylsilane)” under the Customs Tariff Act, 1975, for imports through Nhava Sheva port.
The applicant described the composition of CM3K65HP1 as a mixture predominantly consisting of Zinc Oxide (59.5-63.5%), along with Cyclopentasiloxane (28-32%), PEG-10 Dimethicone (5-7%), and Triethoxycaprylylsilane (0.5-3.0%). The applicant contended that the product should be classified under CTH 28170010, arguing that it is essentially micronized zinc oxide and is classified as such by manufacturers globally.
