In re BAST India Limited (CAAR Mumbai)
The applicant has submitted that the impugned product is commonly known in the trade as products for specific use in animal feeding i.e. to manufacture animal feed. The safety data sheet provided by the manufacturer mentions the use of these products as feed additives. The manufacturer on their global website https://www.basf.com/global/en.html has categorised these products as feed ingredients under animal nutrition products. BTC Europe GmbH is BASF’s European sales organization, which provides expert opinion in respect of chemicals. On their website, https://www.btc-europe.com/en/GB/, they give product solutions based on the specific needs of a customer, i.e., they help customers find a suitable product for their needs. On this website, the product under consideration is categorised as below:
| Step-wise criteria | Field |
|---|---|
| 1. Industry | Animal nutrition industry |
| 2. Application | Feed production |
| 3. Chemical group | Omega 6 fatty acids |
| 4. Solution | Omega-6 fatty acids – oily grades > for fattening pigs |
From the above, it is evident that the product is sold as animal feed for the nutritional needs of the pigs and cows. A certificate issued by the German Government’s certifying agency certifies that these products are feed supplements and are of animal grade. Further, the Indian Council of Agricultural Research (ICAR), as per the letter issued by the Department of Animal Husbandry, Dairying and Fisheries, dated 18.06.2012, CLA 10% coated with bypass fat can be used as a feed additive for animal feeding. Therefore, on the basis of trade parlance and the opinion of experts, it appears that the said products are used for animal feed. These products are not covered under the exclusion list provided in the HSN explanatory notes. In the light of the above, the product merits classification under heading 2309 and specifically under subheading 23099090 as ‘Other’.
In view of the foregoing discussions, I rule that the Lutalin is classifiable under heading 2309 and more specifically, under subheading 23099090 of the first schedule to the Customs Tariff Act, 1975.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. BAST India Limited filed an application on 20.04.2022 seeking an advance ruling on the classification of the omega-6 tInty acid product, namely I Altai in.
2. The applicant is in the business of trading and manufacturing chemicals and animal feed. They are a part of the renowned BASF group, a global supplier of innovative feed additives fir livestock, aquaculture and companion animals. The applicant imports and trades in various categories of products used in the preparation of animal feed supplements. One such group of products are carotenoids imported from the parent company (BASF Germany) and other third parties for use in the manufacture of animal ked/supplements. The applicant intends to import the following product:
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