Case Law Details
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:
Table: 1
|
Product Name |
Composition | Purpose, the form of import & manner of usage | |
| I ,utalin | 28% Omega- 6 fatty acid. (C18:2) methyl ester | This feed additive is used for animal feeding.
These are conjugated linoleic acids (CIA) that help to assure flexibility of membranes and starting materials for hormones. It reduces milk fat production. increases milk yield and improves blood glucose levels in lactating cows. |
As per the applicant, the product which has been imported is formulated with rumen bypass effect. like rumen-protected fat or pelleted feedstuff. It reduces milk fat production, increases milk yield and improves blood glucose levels in lactating cows. Post importation, this product is used by mixing it directly into the animal feed, in the proportion as prescribed. The product in question is not subject to further processing post importation. The applicant further submits that this product is exclusively for use for animals and has no other use, either as medicine or for the manufacture of medicine.
2.1 In regards to classification. the applicant submits that the global desk of the M/s. BASF classifies this product under heading 2309 of I ISN as (ilycinates. As per the applicant’s understanding, the said goods, on account of the fact that the product in question is used for a very specific purpose, i.e., preparation of animal feed, merit classification under heading 2309 of the Customs Tara Act, 1975. In support of the above, they have submitted Circular No. 80/54/2018-GST, dated 31.12.2018 issued by the Ministry of Finance, Department of Revenue (Tax Research llnit) to clarify applicable GST rates and classification of certain products wherein it was held that the heading 2309 would cover only such product, which in the form supplied, are capable or specific use as a food supplement for animals and not capable of any general use. The applicant also referred to circular No.188/22/95-CX, dated 26.03.1996 wherein the classification of animal feed supplements was clarified. According to the said circular, a preparation containing active ingredients is classifiable under heading 2309. The circular also clarifies that while deciding the classification of the products claimed to he animal feed supplements, it is necessary to ensure that the said animal feed supplements are ordinarily or commonly known in the trade as products for specific use in animal leeding. As per the applicant. heading 2309 read with I ISN explanatory notes covers the preparations used in animal feeds- including products which contribute to the overall health of the animals. Therelbre. these products can he classified under subheading 23099090 as ‘Other’. The applicant also submitted a certificate issued by the German Government’s certifying agency stating that these products are feed supplements and are generally used for animals. They have also referred to the instructions issued by the Department of Animal Husbandry, Dairying and Fisheries listing out the animal feed additives/ supplements permitted to he used in India.
3. The applicant, in their CAAR-1 form, declared that they intend to import the impugned goods from the seaports of Nhava Sheva, Mumbai, Chennai and Kolkata and ACC, Mumbai. The application was forwarded to the jurisdictional commissioners of customs for comments. lowever, no reply has been received, though reminders have also been sent.
4. =The application along with the other 4 applications of the applicant was listed on 01.06.2022 for a hearing. Sh. T. Vishwanathan and others appeared on behalf of the applicant. No one appeared on behalf of the commissioners of customs. Sh. Viswanathan explained the technical/safety data sheet, manufacturing process, composition, and product labels of each item for which advance ruling has been sought. The applicant also submitted a compilation containing, inter-alia, notifications/circulars, cross-rulings, case laws, etc. My attention was specifically drawn to the decisions of the I lon’ble Tribunal in the case of Lalchandi3himrai & Tetragon Chemie as well as the Cl3FC circular of 26.03.1996. Sh. Vishwanathan gave assurance to submit detailed compositions along with a manufacturing (low chart of the products.
4.1. The applicant additionally submitted an excel sheet containing the end use of the product and its inactive ingredients.
Table: 2
|
Product |
Whether | Active | Inactive | Usage of | End-usc of the product |
| name | the product contains additives | Ingredients | ingredients | inactive ingredients | |
| (Yes/No) | |||||
| Lutalin | Yes | 28% Omega-6 fatty acid | Methyl ester |
N/A | Lutalin can he used in ruminants & Pig feed. Lutalin makes a positive contribution to the lifetime yield and fertility of dairy cows. Improves Pork quality & lean meat (3/0 age. |
5. I have considered all the materials placed befbre me in respect of the subject goods. I have gone through the submissions made by the applicant during the personal hearing. No reply has been received from the jurisdictional commissioners. TherefOre, I proceed to pronounce my ruling on the basis of inlbrmation available on record as well as in formation gathered from other reliable sources. The issue before me is the classification of the product Lutalin. The applicant has submitted that the product is a feed additive. From the technical information submitted, it is observed that the active ingredient present is Trans-10, cis-12 conjugated linoleic acid (CIA) methyl ester, feed grade. Conjugated linoleic acids ((‘I,A) are a group of polyunsaturated fatty acids that are positional and geometric isomers of linoleic acid (C18:2). Linoleic acid, an essential dietary fatty acid, contains 18 carbons (C) with two double bonds (C18:2). Linoleic acid (LA; octadecadienoic acid) is an omega-6 fatty acid with unconjugated (separated by a methylene group) double bonds at C9 and C 12 positions in cis/cis conformation. (‘LA arc a family of geometrical isomers of LA tbund mostly in meat and dairy products from ruminants. The double bonds ()UCLA are conjugated and separated by a single bond. Therefore, CIA is a term lbr specific isomers of linoleic acid with conjugated double bonds (double bonds adjacent to each other C=C-C=C). The most biologically relevant isomers are c9,t11 C18:2 and t10,c12 C18:2. The active substance CLA (t10,c12)-M E (Methyl Ester) is marketed in liquid and solid Ibrmulations, named Lutalin and Lutrell Pure, respectively by M/s BASF. The applicant has filed an application in respect of the product Lutalin. The applicant has mentioned that the product contains 28% Omega-6 fatty acid (C18:2) methyl ester. The product brochure states that Lutalin contains CI,A (conjugated linoleic acids) based on non-GM() sunflower oil. The technical data sheet of the product mentions the following content- conjugated linoleic acid methyl esters ((’18:2) min. 56% (Isomer t10, c12 min. 28% (omega-6) and Isomer c9, tll min. 28%). The applicant failed to submit detailed compositions along with a manufacturing flow chart of the product, as assured during the personal hearing. Therefore, a scientific opinion- ‘Safety and efficacy of methyl ester of conjugated linoleic acid (t10,c12 isomer) ibr pigs Ibr fattening, sows and cows: EFSA Panel on Additives and Products or Substances used in Animal Feed (FEEDAP)] published by European Food Safety Authority on 05.01.2016 was referred to find out the complete composition of the product under consideration. The composition, as per the said paper is as below:
Lutalin is a liquid fi-nnthition of the additive that contains by specification a minimum of 28% of (‘LA (110,c12)-ME. It also contains > 28% (‘LA (c9,111)-ME, 2% (‘LA (110,c1 2), 2% (‘LA (c9,t 1 1), approximately 40% of other fatty acids of sunflower oil (free or as methyl esters) and I% of trans, trans-isomers./0 Other specifications concern moisture 0.5%), acid value (*. 20 mg K011ig), peroxide value (< 64 mg peroxide oxygen/kg) and methanol (– 150 mg/kg). Analysis of five hatches resulted in an average of 29.5% CLA (i10,c12)-ME (range: 29.3 -29.7%), 30.1% (‘LA (c9.111)-ME’ (29.3 32.2(//0, 0.1% (‘LA (‘110.c12) and (‘LA (C9,111) each, 3.2% palmitic acid-ME (0.8 6.5%), 3.8% stearic acid-ME (3.7 3.8%), 29.7% oleic acid-ME (25.0 33.1%) and 1.6% LA-ME ((1.0 2.0%), 0.52% trans,iran.v-CLA-isomers (0.4 0.6%). No mono-trans fatly acids were separated/identified. dotal (‘LAs accounted for 59.6% (59.0 61.0%.
5.1 From the safety data sheet of Lutalin, it is observed that the product contains a minimum of 56% CIA ((’18:2). Isomer t10, c12 min. 28% and isomer c9, tll min. 28% constitute this 56% CI ,A. Therelbre, ClA is a predominant constituent of the product. As per Wikipedia, CI ,As are a family of at least 28 isomers of linoleic acid. linoleic acid is a polyunsaturated omega-6 fatty acid. A fatty acid is a carboxylic acid with an aliphatic chain, which is either saturated or unsaturated. In the Customs TariII Act, 1975, linoleic acid is specifically mentioned under heading 2916.
5.1.1 CIA-methyl ester is stated to he used as a feed additive !Or animal species (category: nutritional additives; functional group: vitamins, pro-vitamins and chemically well-delined substances having a similar effect). The applicant has submitted a certificate issued by the German Government’s certifying agency, which rated the said product as generally used as feed supplements of animal grade and has classified them in the category of vitamins/ provitamins. The main efThcts are expected to consist of a reduction in fat synthesis and a consequent improvement in the performance and reproduction of pigs for fattening, sows and dairy cows. Omega-6 fatty acids are stated to influence the fat metabolism in mono-gastric animals. As per the applicant, feeding the said product to cows reduces milk fat production, increases milk yield and improves blood glucose levels in lactating cows. The benefit of supplementation of CLA in swine diets is stated to he the improvement of pork quality by reducing fat content and increasing fat firmness and fat CIA content. The recommended use level, as per the product brochure, for pigs, is 5 g/kg feed and for cows is 17-34 g per head per day. The animal feed is covered under heading 2309.
5.2 GRI I provides that the classification of goods shall he “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may he applied in order. The relevant headings for classifications are reproduced below:
2309 Preparations Of A Kind Used In Animal Feeding
2916 Unsaturated Acyclic Ifonocarboxylic Acids, (.:yclic Monocarboxylic Acids, /heir Anhydrides, Halides, Peroxides And Peroxyacids; !heir Halogenated, Sulphonated. Nitrated Or Nitrosated Derivatives
5.3 Chapter 29 covers organic chemicals. Note 1 to said chapter states as below:
1. Except where the context otherwise requires, the headings of this chapter apply Only to:
(a) Separate chemically defined organic compounds, whether or not containing impurities;
(b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than siereoisomers), whether or not saturated ((‘hapler 27):
(c) The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of heading 29.41, whether or not chemically defined:
(d) The products mentioned in (a), (b) or (c) above dissolved in water;
(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solelylbr reasons of safely or Pr transport and 117(11 the solvent does not render the product particularly suitable. fin- specific use rather than for general use:
(f) The products mentioned in (a), (h), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary Or their preservation or transport;
(g) The products mentioned in (a), (h), (c), (d), (e) or (1) above with an added anti-dusting agent or a colouring or odoriferous substance or an emetic added to facilitate their identification or .for- safety reasons, provided that the additions do not render the product particularly suitable fbr specific use rather than for general use;
In the present case, the product contains a minimum 0128% of C (t10,c12)-ME and a minimum of 28% CLA (c9,111)-ME, which are isomers of linoleic acid. Therefore, it is a mixture of two or more isomers of the same organic compound, i.e., linoleic acid (whether or not containing impurities). The other components of the product, as mentioned in para 5, include approximately 40% of other fatty acids of sunflower oil [3.2% palmitic acid-ME (range:0.8-6.5%), 3.8% stearic acid-ME (3.7-3.8%), 29.7% oleic acid-ME (25.0-33.1%)]. Therefore, the question arises whether the remaining components can be considered as permissible impurities.
5.3.1 HSN explanatory notes to Chapter 29 state that Separate chemically defined compounds containing other substances deliberately added during or after their manufacture (including purification) are excluded .fi-om this Chapter…The separate chemically defined compounds of Chapter may contain impurities (Note I (a))… The term “impurities” applies exclusively to substances whose presence in the single chemical compound results solely and directly/ram the manufacturing process’ (including purification). These substances may result from any of the factors involved in the process and are principally the following : (a) Unconverted starting materials, (h) Impurities present in the starting materials, (C) Reagents used in the manufacturing process (including purification). (d) By-products. It should he noted, however, that such substances are not n7 all cases regarded as “impurities” permitted under Note I (a). When such substances are deliberately left in the product with a view to rendering it particularly suitable. fin. specific 1.1,S’e rather than Ibr general use, they are not regarded as permissible impurities. k’or example, a product consisting of methyl acetate with methanol deliberately kft in with a view to improving its suitability as a solvent is excluded (heading 38.1-1). For certain compounds (e.g., ethane, ben,:ene, phenol, pyridine), there are .Specific purity criteria, indicated in Explaatory Notes to headings 29.01, 29.02, 29.07 and 29.33.
In the present case, the starting material, as provided in the product brochure is non( M° sunflower oil. As mentioned in para 5, approximately 40% of other fatty acids of sunflower oil arc present in the product. These can he considered as unconverted starting material or impurities present in the starting material. However, the percentage of these impurities (40% including around 29% of oleic acid) is very high. In a commercial product like Lutanin, such a high level of impurity can only have been deliberately left with a view to rendering it particularly suitable for specific use rather than tor general use.
5.4 Note to Chapter 23 states that “Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing–. This chapter note is inclusive in nature and it is clear that the heading covers other items and also includes products obtained by processing vegetable or animal material, not elsewhere specified or included. This view is supported by the Tetragon Chemie (I’) 1 Ad. vs. Collector of C. Ex., Bangalore, wherein it was held that there is no limiting factor in the said chapter note so as to restrict its meaning.
5.4.1 As per the I ISN explanatory notes to the heading 2309, the heading covers sweetened forage and prepared animal feeding sluff consisting Of mixture of several nutrients’ designed: (I) to provide the animal with a rational and balanced daily diet (complete feed): (2) to achieve a suitable daily diet by supplementing the basic farm-produced feed with organic or inorganic substances (supplementary feed); or (3) lin. use in making complete or supplementary feeds. ‘Therefore, the first type of animal feedstuff, i.e., complete feed, contains energy nutrients, bodybuilding protein nutrients or minerals and function nutrients. The second type of animal feedstuff, i.e., secondary feed, is the preparations devised to compensate for deficiencies, so as to ensure a well-balanced animal diet, consisting of proteins, minerals or vitamins plus additional-energy feeds. The preparations of the third category, also known as premixes, are used in making the complete feed or supplementary feed. The products in question arc stated to belong to this category of premix
5.4.2 The 1-ISN explanatory note II (C) to heading 2309 further elaborates on premixes as below:
These preparations, known in the trade as “premixes”, are, generally speaking, compound compositions consisting of a number of substances (sometimes called additives) the nature and proportions of which vary according to the animal production required. These substances are of three types :
(1) Those which improve digestion and, mare generally, ensure that the animal makes good use of the feeds and safeguard its health: vitamins or provitamins, amino acids, antibiotics, coccidiostats, trace elements, emulsifiers. flavourings and appetisers, etc.
(2) Those designed to preserve the feeding stuff (particularly the fatly comp(mcnis,) until consumption by the animal: stabilisers, anti-oxidants. etc.
(3) Those which serve as carriers and which may consist either of one or more organic nutritive substances (manioc or soy flour or meal, middlings, yeast, various residues (Jf the lbod industries, etc.) or of inorganic substances (e.g., magnesite, chalk, kaolin, salt, phosphates).
The concentration of the substances described in (1) above and the nature of the carrier are determined so as’ to ensure, in particular, homogeneous dispersion and mixing of these substances in the compound feeds to which the preparations are added.
The impugned product is a combination of active ingredient CIA and inactive ingredients containing other fatty acids. The product composition is given in para 5. From the above, it is clear that the products under consideration are preparations, also known as premixes.
5.4.3 For the identity of the product, the applicant has declared in their application that it was for animal use. The applicant in their submissions has categorically mentioned that the impugned products are exclusively used in animal feed and have no other use; that the impugned products contain active ingredient preparations; and that the impugned products are commonly known in the trade as products lin– specific use in animal –feeding i.e. to manufacture animal feed. In support of the above, they have submitted a certificate issued by the German Government’s certifying agency certifies that these products are feed supplements and are of animal grade.
5.4.4 Board’s Circular No. No. 188/22/95-CX dated 26.03.1996 mentions as below:
“5. Heading 23.02 of Central Excise Tar-1j f i.e. “preparations of a kind used in animal feeding including dog and cat food” corresponds to Heading 23.09 “Preparations of kind used in animal feeding” or the USN. As per Explanatory notes under Heading 23.09 of the IISN. the said heading covers complete animal leeds cupplementary animal feeds and preparations.for use in making the complete feeds or supplementary feeds. The preparations for use in making complete feeds or supplementary feeds are known in the trade as. “premixes”. These preparations are compound compositions consisting of a number of substances- each type of these substances being present in the “premix” in varying proportions to serve a particular purpose. The explanatory notes tinder heading 23.09 of I ISN further indicate that pre-mixes contain, in addition to the active substances (vitamins, amino-acids, anti-biotics, coccidiostats etc.) and stabilifers, anti-oxidants etc.. certain organic or in-organic nutritive substances known as carriers which help in homogeneous dispersion and mixing of active substances in the compound feed to which the preparations referred to in the said explanatory notes are added.
6. In this view of the matter, it would appear that preparations containing the active substances (vitamins or provitwnins, amino acids, antibiotics, coccidioslats etc.) along with the said carriers would fall under Heading 23.02 of the CET provided such preparations are of a kind used in animal feeding. It may however be noted that Heading 23.09 of the USN excludes products of Chapter 29 and medicaments of Heading 30.03 or 30.04. Hence, while deciding the classification of the products claimed to be animal feed supplements, it may be necessary to ensure that the said animal feed supplements are ordinarily or commonly known to the trade as products• fiir specific use in animal feeding.”
According to the Board, the preparation containing active ingredient preparations used for animal feeding is classifiable under heading 2309. The Board has also clarified that while deciding the classification of the products claimed to be animal feed supplements, it is necessary to ensure that the said animal feed supplements are ordinarily or commonly known in the trade as products for specific use in animal feeding.
5.4.5 Similar clarification was issued vis Board Circular No. 80/54/2018-GST dated 31.12.2018. The relevant paras are reproduced below:
“5.2 As per the HSN, 2309 inter-alia covers reading vita s and provitamins which improve digestion and, more generally, ensure that the animal makes good use of the feeds and safeguards its health. On the other hand, HS code 2936 coves vitamins and provitamins which are medicinal in nature and have a much higher concentration of an active substance.
.
.
5.5 … Thus, HS code 2309 would cover only such products, which in the form supplied, are capable of specific use as food supplements for animals and not capable of any general use….”
5.4.6 It is observed that heading 2309 is an end-use-based heading. In this regard, reliance may be placed on the decision of Hon’ble in the case of Tetragon Chemie (P) Ltd vs. Commissioner of Central Excise, Bangalore 2001 (138) E.L.T. 414, wherein it was held that end-use assumes importance in determining the classification of goods under heading 2302 of CETA, 1985. The same is because the description of the goods under heading 2302 reads as `Preparations of a kind used for animal feeding including cat and dog food’. The heading specifically states that the preparations must be used for animal feeding. Therefore, heading 2302 is an end-use-based heading. It must be noted that heading 2302 of CETA, 1985 is akin to Heading 2309 of the Customs Tariff Act, 1975. After considering technical literature, the end-use certificate issued by the dealer, HSN explanation, definitions of animal feed and clarification contained in the Board’s circular, the Hon’ble Tribunal concluded in para 135 of the said judgement as under:
“Having regard to the discussions in the preceding paragraphs, what has to be seen is as to whether, in this case before us, any such clinching evidence of common trade understanding has been placed on record so as to put the matter beyond all possible doubt and justify the respondent’s contention for ignoring any type of reference to technical literature, On a commutative reading of the record, we reply in the affirmative. We certainly also take into consideration the principles laid down by the Hon’ble Supreme Court in the Sun Exports Corporation’s case. There is a treasure of valuable wealth placed on record by the Appellants to support the view that preparations in dispute are preparations squarely falling in those preparations given under Heading 23.09 of HSN which corresponds to Heading 23.02 of CETA 1985. We feel that Explanatory notes to the HSN are representative and symbolic of the common trade parlance and these notes particularly those under Heading 23.09 also throw light on the question that pre-mixes including those containing mineral substances and vitamins or provitamins, trace elements, appetisers, soya flour or meal, yeast, etc. are covered by it. We think that the test laid down by the Hon’ble Bombay High Court in the case of Chemical Fibres [1982 E.L.T. 917] is a safer and reliable test where the evidence of trade usage is not beyond doubt, then a reference to technical literature cannot be precluded. In regard to Niger Seed/Rice Bran extractions, we hold that they are animal feed.”
5.4.7 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’.
6. 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.
