GOVERNMENT OF INDIA
MINISTRY OF COMMERCE
DIRECTORATE GENERAL OF FOREIGN TRADE
UDYOG BHAVAN, New Delhi- 110 011
POLICY CIRCULAR NO. 22 (RE –99)/1997-2002
Dated 27-07-99Online GST Certification Course by TaxGuru & MSME- Click here to Join
All Licensing Authorities
All Commissioner of Customs
Attention is invited to entry relating to Prawn, shrimp and poultry feed in the ITC(HS) Classifications of Export and Import Items 1997-2002 under Exim Code No. 230990 03.10.
Complaints have been received by this office that products normally classifiable under Chapter 29 of ITC(HS) Classifications of Export and Import Items 1997-2002 relating to organic chemicals are being imported by classifying the same under EXIM Code 23099003.10.
In this regard, it is clarified that Heading No. 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. It is further clarified that Heading 23.09 of ITC(HS) Classifications of Export and Import Items 1997-2002 excludes products of Chapter 29. In this background, Vitamins, like Vitamin A/AD 3 etc., cannot be allowed to be imported as Prawn/Shrimp/Poultry Feed under this heading 23.09.
This issues with approval of DGFT.
( O.P. HISARIA )
Deputy Director General of Foreign Trade
(Issued from File No. 01/89/180/00072/AM 99/ PC I-A)