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Poultry Feed Premix falls Under Heading 2309 Due to Specific Animal Feed Use: CAAR Mumbai

Case Law Details

TaxGuru Citation
2026 taxguru.in 4067
Case Name
In re Aanjan Impex (CAAR Mumbai)
Appeal Number
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Date of Judgement/Order
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In re Aanjan Impex (CAAR Mumbai)

In , the applicant sought an advance ruling from the Customs Authority for Advance Ruling (CAAR), Mumbai regarding the classification of imported “poultry feed premix” products, namely LAYVIT PROMAX, BROVIT PROMAX, and other variants intended for poultry of different growth stages. The core issue was whether these goods should be classified under Heading 2936 (provitamins and vitamins) or Heading 2309 (preparations used in animal feeding) under the Customs Tariff Act, 1975.

The applicant submitted that the products are compound formulations consisting of vitamins, pro-vitamins, amino acids (such as lysine and DL-methionine), stabilisers, antioxidants, minerals, and carriers. These premixes are designed to ensure balanced nutrition and uniform distribution of micro-ingredients in bulk poultry feed. The applicant explained that direct addition of micro-ingredients like vitamins is impractical due to issues such as low dosage levels, difficulty in achieving homogeneous mixing, moisture sensitivity, and static charge effects. Therefore, premixes are essential to ensure proper dispersion and effectiveness in feed.

It was further submitted that premixes include carriers and diluents that facilitate uniform mixing and safe handling. These carriers are inert substances that enable even distribution of active ingredients. The applicant emphasized that the products are not suitable for direct consumption and are exclusively used in animal feed manufacturing. They are supplied in bulk industrial packaging to feed manufacturers.

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Author Info

CA Sandeep Kanoi
Qualification: Graduate, CA in Job / Business, DD
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 23,561

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