In re Orange Pet Nutrition Pvt. Ltd (CAAR Mumbai)
A dispute concerning the customs classification of imported dog and cat food has emerged between M/s. Orange Pet Nutrition Private Limited and the Customs Authority for Advance Ruling (CAAR) in Mumbai. The core of the contention revolves around whether bulk-packaged pet feed should be classified as “dog or cat food, put up for retail sale,” attracting a higher duty, or as “compounded animal feed,” which carries a lower rate.
Orange Pet Nutrition Pvt. Ltd., an importer and seller of various pet feeds, filed an application for an advance ruling, seeking clarification on the classification of dog and cat feed imported in 20 kg bulk bags. Previously, the company cleared similar goods under Customs Tariff Heading (CTH) 2309 10 00, “Dog & Cat food, put up for retail sale,” paying 20% Basic Customs Duty (BCD). However, the applicant now argues for classification under CTH 2309 90 10, “compounded animal feed,” which attracts a 15% BCD.
Applicant’s Stance: Bulk Packaging and Legal Metrology
Orange Pet Nutrition asserts that the imported 20 kg bags are not “put up for retail sale” at the time of import. The company highlights that these bulk packages lack pre-printed retail information such as Maximum Retail Price (MRP) and best-before dates, failing to comply with Legal Metrology Rules for retail packages. Post-import, the company repacks these bulk goods into smaller, branded units (70 gm to 12 kg) for retail sale under the “Fidele+” brand, adding all necessary consumer-facing information.
