In re Anshul Life Sciences (CAAR Mumbai)
CAAR rule that pea protein merit classification under subheading 21061000 of the first schedule of the Customs Tariff Act, 1975.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Anshul Life Sciences, 401, 4th Floor, Jagdamba House, Peru Baug, Goregaon East, Mumbai- 400063 filed an application for advance ruling in terms of section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’) before this authority, constituted under section 28-EA of the said Act read with Customs Authority for Advance Rulings, Regulations, 2021 [issued vide CBIC notification No. 01/2021-Customs (N.T.) dated 04.01.2021]. The application, based on the submissions of the applicant, was admitted.
2. The applicant seeks advance ruling in respect of the classification of ‘Pea Protein’ (hereinafter referred to as the ‘subject goods’), under Customs Tariff Act, 1975 (51 of 1975) as their supplier says HS code for pea protein is 2106 1000 and they need more clarity as protein substance is mentioned at 3504 0099 as well. The applicant submits that they propose to before import the subject goods through the sea port of Nhava Sheva, Mumbai Customs Zone-II and Air Cargo Complex, Sahar, Mumbai Customs Zone III. Accordingly, comments from the jurisdictional Principal Commissioner/Commissioner of Customs were invited in respect of the application for advance ruling in respect of the classification of subject goods. However, no comments were received from the jurisdictional Principal Commissioner/Commissioner.
3. The personal hearing in the matter was conducted on 26.04.2022. Shri. Sushil Kumar Pahade alongwith Shri. Ramesh appeared on behalf of the applicant. Shri. Pahade informed that they have already imported a few consignments of pea protein through Nhava Seva port classifying it under subheading 21061000. They were asked to provide details of such prior imports along with B/E nos. & dates. He was also asked to provide the manufacturing process of pea protein. He explained that even though they had classified their earlier imports under chapter 21, they still have doubts whether the proper classification would be under chapter 35 and sought a few days’ time to submit the details of earlier imports as well as manufacturing process of pea protein. They have submitted the details of earlier imports of the said goods from Nhava Shelia port as well as the manufacturing process flow chart vide their e-mail dated 26th Apr’ 2022.
