Microencapsulated Iron Classified as Food Supplement Under Customs Tariff: CAAR Delhi

Advertisement In re Danisco India Pvt. Ltd. (CAAR Delhi)  The application before the Customs Authority for Advance Rulings, Delhi concerned the classification of a proposed import product, namely “AB-Fortis® Microencapsulated Iron,” under the Customs Tariff Act, 1975. The applicant sought an advance ruling under Section 28H of the Customs Act, 1962, prior to import, specifically on whether the product was classifiable under Tariff Item 21069099. The applicant established its eligibility for seeking an advance ruling by demonstrating that it held a valid Importer-Exporter Code, that th...