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Case Law Details

Case Name : In re Novus Animal Nutrition (India) Pvt Ltd (CAAR Mumbai)
Related Assessment Year :
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In re Novus Animal Nutrition (India) Pvt Ltd (CAAR Mumbai) Customs Authority for Advance Rulings (CAAR), Mumbai, has ruled that the animal feed additive “XYLAMAX,” imported by Novus Animal Nutrition (India) Pvt Ltd, is to be classified under Customs Tariff Heading (CTH) 2309 as a “preparation of a kind used in animal feeding,” and not under CTH 3507 as an enzyme. The decision emphasizes the product’s composition, functional utility, and classification as per binding government instructions. Novus Animal Nutrition approached the CAAR to determine the correct classi...
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