Case Law Details
Case Name : In re BASF private limited (CAAR Mumbai)
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Courts :
Advance Rulings CAAR
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In re BASF private limited (CAAR Mumbai)
In the case “In re BASF Private Limited,” CAAR Mumbai classified four vitamin premix products—LUTA.E 50, LUTAVIT A/D3 1000/200 PLUS, LUTAVIT A 1000 PLUS, and LUTAVIT B2 SG 80—under Customs Tariff Heading (CTH) 2309. These premixes, containing vitamins and carriers like silica and gelatin, are specifically formulated for animal feed and are unfit for human consumption. The ruling distinguished these products from those in the case of M/s Sonam International, where the goods were found to be suitable for human consumption. The
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