Case Law Details
In re Royal Canin India Private Limited (CAAR Mumbai)
CAAR held that pet food i.e. cat and dog food, imported in bulk merit classification under CTI 2309.90.90 of the First Schedule of the Customs Tariff Act, 1975.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
Ruling
M/s. Royal Canin India Private Limited (having IEC No. 0306078074 and hereinafter referred to as ‘the applicant’, in short) filed an application (CAAR-1) for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR in short). The said application having Commissioner of Customs, Mumbai-III(Import), ACC, Sahar, Andheri (East), as jurisdictional address was received in the secretariat of the CAAR, Mumbai on 08.11.2023 and the other application was received on 25.10.2023 in which jurisdictional address was not correct. The said deficiency was removed and correct address of jurisdictional commissionerate was sent by letter dated 03.11.2023 along with its enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’ also). The applicant is seeking advance ruling on the classification of imported pet foods in bulk bags and the rate of custom duty applicable on the imported goods.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
