Lucantin Red/Yellow 10% NXT & Lucantin Pink classifiable under heading 2309

By Editor2 Custom Duty Judiciary July 9, 2022

TaxGuru Citation: 2022 taxguru.in 3075
Case Name: In re BASF India Limited (CAAR Mumbai)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: CAAR

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In re BASF India Limited (CAAR Mumbai)

CAAR held that the 3 products, i.e., Lucantin Red 10% NXT, Lucantin Yellow 10% NXT and Lucantin Pink are 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 BASF India Limited filed an application on 20.04.2022 seeking advance rulings on the classification of carotenoid products, namely Lucantin Red 10% NXT, Lucantin Yellow 10% NXT and Lucantin Pink.

2. The applicant is in the business of trading and manufacturing chemicals and animal feed. They are a part of the BASF group, a global supplier of innovative feed additives for 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 feed/supplements. The applicant intends to import the following products:

Table: 1

Sr. No.

Product Name

Composition

Purpose, the form of
import & manner of
usage

Lucantin

Red 10% Nxt

Active ingredient- 10% canthaxanthin