Milk Mineral Concentrate VitalArmor Ca M10 Classifiable Under Heading 2106

In re Abhaya International LLP (CAAR Mumbai) The Customs Authority for Advance Rulings (CAAR), Mumbai, in In re Abhaya International LLP, examined the classification of the product “Mineral Concentrate (with Calcium Phosphates)” marketed under the brand name VitalArmor Ca M10, a nutraceutical product used for bone health and nutritional fortification. The applicant sought an advance ruling under Section 28H of the Customs Act, 1962, to determine the appropriate classification under the Customs Tariff Act, 1975. Background and Product Details The applicant, a valid IEC holder, described Vit...