In re Danisco India Pvt. Ltd. (CAAR Delhi)
In the case of In re Danisco India Pvt. Ltd. (CAAR Delhi), the product Enviva E0 101G is a phytogenic blend designed to improve animal feed intake, gut health, and overall performance. Studies show that its key ingredients, thymol and cinnamaldehyde, offer various biological benefits, including antibacterial, antiviral, antioxidant, and anti-inflammatory properties. These ingredients also help in the growth and feed utilization in poultry. The product is considered a premix under Heading 2309 of the Harmonized System of Nomenclature (HSN), as it fulfills the criteria of being an animal feed supplement. The classification aligns with the European Feed Manufacturers’ Federation’s (FEFAC) definition of premixes, where micronutrients like bacillus are combined into premixes before being added to animal feed. Enviva E0 101G fits into the premix category described under HSN Explanatory Notes, which details preparations for animal feeding, including vitamins, amino acids, antibiotics, and other additives. For a product to be classified under Heading 2309, it must be an animal feed, supplement, or additive intended for animal feeding, which Enviva E0 101G satisfies. Therefore, the product is rightly classified under Heading 2309 and more specifically under Tariff Item 23099090 as a premix essential for mixing micronutrients in poultry feed.
