In re Danisco India Pvt Ltd. (CAAR Delhi)
M/s Danisco India Pvt. Ltd. filed an application before the Customs Authority for Advance Ruling, Delhi seeking an advance ruling on the classification of its imported product, “Danisco Phytase,” under the First Schedule to the Customs Tariff Act, 1975. The application was submitted in the prescribed Form CAAR-1 and was received on 10 July 2025. The applicant sought a ruling on whether the product was classifiable under Customs Tariff Item (CTI) 2309 90 90, covering “other preparations of a kind used in animal feeding,” and, if not, the appropriate alternative classification.
The applicant established its eligibility for an advance ruling by demonstrating that it held a valid Importer-Exporter Code and that the classification issue was not pending or previously decided in any proceedings. The application was therefore found maintainable under Sections 28E, 28H, and 28-I of the Customs Act, 1962.
Danisco Phytase was described as an animal feed additive developed to improve the digestibility of phytin-bound phosphorus, calcium, energy, and amino acids in pig and poultry diets. The product contains Phytase enzyme as the active ingredient, derived through fermentation of fungi, combined with carriers and stabilizers such as calcium carbonate, talc, starch, and sucrose. The enzyme content ranges between 1% and 15%, while the remaining components enable safe handling, stability, and uniform mixing in animal feed. The product is used exclusively as a premix in animal feed and has no other declared use.
