Enteral Nutrition Product Not Beverage Due to Lack of Refreshment or Hydration Use: CAAR Mumbai

In re Nutricia International Private Limited (CAAR Mumbai) The present application before the Customs Authority for Advance Rulings (CAAR), Mumbai concerns the classification of the product “Nutrison Protein Plus Multifibre.” The applicant sought an advance ruling on whether the product is classifiable under Tariff Item 2202 99 90 as a non-alcoholic beverage under the Customs Tariff Act, 1975. The applicant, engaged in import, manufacturing, and marketing of nutritional products, proposed to import the product described as a ready-to-use enteral nutritional liquid designed for dietary mana...