2025(06)LCX0445(AAR)

Novus Animal Nutrition (India) Private Limited

decided on 19-06-2025

Customs Authority for Advance Rulings 

New Custom House, Ballard Estate, Mumbai - 400 001

E-MAIL: cus-advrulings.mum@gov.in

N.B. :

1. A copy of this order made under sub-section (2) of Section 28-1 of the Customs Act, 1962 . is granted to the concerned free of charge.

2. Any appeal against this Advance Ruling order shall lie before the jurisdictional High Court of concerned jurisdiction, within 60 days from the date of the communication of such ruling or order.

3. The advance ruling pronounced by the Authority under Section 28 - I shall remain valid for three years or till there is a change in law or facts on the basis of which the advance ruling has been pronounced, whichever is earlier.

4. Where the Authority finds that the advance ruling was obtained by the applicant by fraud or misrepresentation of facts, the same shall be declared void ab initio

Advance Ruling

M/s. Novus Animal Nutrition (India) Pvt Ltd having IEC No. 0410021156 (hereinafter referred to as 'the applicant' also) having registered address at 2nd Chithrai street, Noombal, Vellappanchavadi, Chennai-600037, filed application dated 13.01.2025 for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR). The said application was received in the secretariat of CAAR, Mumbai, along with enclosures, on 23.01.2025, in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the 'Act'). The applicant is seeking advance ruling on the classification of goods namely XYLAMAX, animal feed additive under the Customs Tariff Act, 1975 (hereinafter referred to as 'subject goods'), which they intend to import.

2  Applicant's Statement of Relevant facts having a bearing on the question raised:

2.1 The applicant is part of the Novus Group, a global supplier of innovative animal feed additives. They import and trade in different categories of animal feed additives used in the manufacture of animal feed supplements. One such group of products is "Enzyme" based products for use in manufacture of animal feed/supplements. They intend to import the product namely "Xylamax" through seaports of Chennai, Mundra, Nhava-Sheva and Kolkata.

2.2 Xylamax is a unique xylanase enzyme animal feed additive for consistent all-around performance. It is an enzyme feed additive improving Non-Starch Polysaccharides (NSP) digestibility in animal feed. It is more efficient in breaking down of Xylans in feed grain and the optimal release of nutrients to the bird. It works well in all types of diets typically used in poultry production. It is a GH 11 type of xylanase which is highly effective in breaking down soluble and insoluble xylans in the grains which are primarily used in poultry diets. The most effective and economical way to optimize nutrient release and uptake in poultry is with the use of premium quality single xylanase enzyme such as Xylamax Enzyme Feed Additive. Being premium GH 11 xylanase enzyme, Xylamax is specifically designed to liberate the maximum amount of entrapped nutrients in poultry. Therefore, Xylamax is an Animal Feed supplement.

2.3 The two competitive entries in customs Tariff for xylanase enzyme is 2309 9090 and 35079099 depending upon the composition and utility. CTH 2309 covers "preparation of a kind used in animal feeding "and CTH 3507 covers "Enzymes; prepared enzymes not elsewhere specified or included." Xylamax is an animal feed additive and therefore according to us it is classifiable under CTH 23099090 for which Advance Ruling is sought. Our view point and submissions justifying the classification under CTH 23099090 is given below.

3. Statement of interpretation of law and /or facts in respect of the product for which Advance Ruling is sought:

3.1 The product "Xylamax" is used in the preparation of animal feeds exclusively and have no other use, either as medial or for the manufacture of medicines or as industrial enzymes. According to us the subject goods namely Xylamax is classifiable under CTH 23099090 for the following reasons:

I. Xylamax is a combination of active ingredient xylanase and inactive ingredients limestone and starch. It is an animal feed additive. Premixes are legally defined as mixtures of feed additives or mixtures with feed materials or water used as carriers not intended for a direct feeding to animals.

II. It has been brought to the notice of the Board that a large number of products with different compositions are being cleared as "animal feed supplements/additives/premixes etc., but are being classified either under heading 23.02 or heading 29.36 or under chapter 30 of the Central Excise Tariff in various Commissionerates. The Board has examined the issue and issued circular No. 188/22/96-CX, F.No.23/l/94-CX.I dated 26/3/96 regarding classification of animal feed supplements under sub-heading No. 23.02 or 29.36 or 30.

3.2 From the Board's circular it can be seen that for classification under CET 23.02 ( HSN 23.09) the product should be:

(a) used in the preparation of a kind used in animal feeding.

(b) commonly known in trade parlance as products for a specific use in animal feeding and,

(c) should not be used as a product under chapter 29 or medicaments under heading 3003 or 30.04.

Our product Xylamax fulfil all the above three conditions and therefore deserves classification under CTH 23.09.

3.3 Circular NO.80/54/2018-GST F.No.354/432/2018/TRU dt.31-12-2018 was issued by TRU, Department of Revenue on clarification regarding GST rates & Classification (goods) for number of items and Tariff heading. In Para 5 of the Circular the dispute in classification of animal feed supplements/feed additives from drugs between tariff heeding 2309 and 2936 has been discussed. In para 5.4 of the Circular, it is stated that "while deciding the classification of the products claimed to be animal feed supplements, it may be necessary to ensure that the said animal feed supplements are ordinarily or commonly known to the trade as products for a specific use in animal feedings".

Our Product Xylamax is well known in the trade as animal feed additive for a specific use in animal feeding. In Para 5.2 of the Circular it is stated that "HSN 2309 interalia covers regarding vitamins and pro-vitamins which improve digestion and more generally ensure that the animal makes good use of the feed and safe guard its health." Our product Xylamax ensure the animal makes good use of the feeds and safeguard its health.

3.4 Kind attention is invited to Office Memorandum issued from File NO. 110102(2)/2/2016-Trade (E-246) dt 10th November 2023 by Ministry of Fisheries, Animal Husbandries and Dairying, department of Animal Husbandry and Dairying on the subject additional list of animal feed additives/premixes/supplements for import into India. The Product namely Xylamax proposed to be imported by us is nothing but xylanase feed enzymes only which is approved by the Ministry as animal feed additive/premix/feed supplement.

3.5 CTH 35079099 covers enzymes; prepared enzymes not elsewhere specified or included ": other: other'

Enzymes are classified by the types of substrates like protein, carbohydrates, fatty acids etc. Following classes of enzymes namely Non-Starch Polysaccharide (NSP), phytases, carbohydrates and proteases are typically used in animal feed. Many plant-based animal feeds contain NSPs which increase the digestion viscosity, which means that the animal's own enzymes have a harder time locking and absorbing these nutrients. The inclusion of NSP enzymes facilitate the breakdown of Anti-Nutritional Factors (ANFs) in feed and leads to improved digestion. Our product Xylamax is a NSP enzyme and used as animal feed additive.

According to Rule 1 of General Rules for the interpretation of the import tariff the "classification shall be determined according to the terms of the headings and any relative section or chapter notes". In the event that the goods cannot be classified solely on the basis of GR1, and if the Headings and legal notes do not otherwise require GRIs 2 through 6 may be applied in order. The relevant headings for classification are reproduced below

2309 - Preparation of a kind used in animal feeding

3507 - Enzymes; prepared enzymes not elsewhere specified or included.

3.6 In this connection the relevant paras from the order of AAR in the case of M/s. BASF India Ltd., Vs The Commissioner of customs (III), Mumbai, The Principal Commissioner of customs, Kolkata (2022(7) TMI 1435-Customs Authority for Advance Rulings Customs ) on similar item namely "Endo 1, 4-beta xylanase concentrate" is reproduced below:

"5.1 GRI 1 provides that the classification of goods shall be "determined according to the terms of the headings and any relative section or chapter notes." In the event that the goods cannot be classified solely.

on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order. The relevant headings for classifications are reproduced below:

2309 Preparations of a kind used in animal feeding

35.07 - Enzymes; prepared enzymes not elsewhere specified or included

Note to Chapter 23 states that "Heading 2309 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". This chapter note is inclusive in nature and it is clear that the heading covers other items and also includes products obtained by processing vegetable or animal material, not elsewhere specified or included. This view is supported by the Tetragon Chemie (P) Ltd. vs. Collector of C. Ex., Bangalore, wherein it was held that there is no limiting factor in the said chapter note so as to restrict its meaning.

5.2 The HSN explanatory notes to the heading 2309 covers sweetened forage and prepared animal feeding stuff consisting of a mixture of several nutrients designed: (1) to provide the animal with a rational and balanced daily diet (complete feed); (2) to achieve a suitable daily diet by supplementing the basic farm-produced feed with organic or inorganic substances (supplementary feed); or (3) for use in making complete or supplementary feeds. Therefore, the first type of animal feedstuff, i.e., complete feed contains energy nutrients, bodybuilding protein nutrients or minerals and function nutrients. The second type of animal feedstuff, i.e., secondary feed, is the preparations devised to compensate for deficiencies, so as to ensure a well-balanced animal diet, consisting of proteins, minerals or vitamins plus additional-energy feeds. The preparations of the third category, also known as premixes, are used in making the complete feed or supplementary feed. The products in question are stated to belong to this category of premix.

5.2.1 The HSN explanatory note II (C) to heading 2309 further elaborates on premixes as below:

These preparations, known in the trade as "premixes", are, generally speaking, compound compositions consisting of a number of substances (sometimes called additives) the nature and proportions of which vary according, to the animal production required. These substances are of three types:

(1) Those which improve digestion and, more generally, ensure that the animal makes good use of the feeds and safeguard its health: vitamins or provitamins, amino acids, antibiotics, coccidiostats, trace elements, emulsifiers, flavourings and appetisers, etc.

(2) Those designed to preserve the feeding stuff (particularly the fatty components) until consumption by the animal: stabilisers, anti-oxidants, etc.

(3) Those which serve as carriers and which may consist either of one or more organic nutritive substances (manioc or soy flour or meal, middlings, yeast, various residues of the food industries, etc.) or of inorganic substances (e.g., magnesite, chalk, kaolin, salt, phosphates).

The concentration of the substances described in (1) above and the nature of the carrier are determined so as to ensure, in particular, homogeneous dispersion and mixing of these substances in the compound feeds to which the preparations are added.

5.2.2 The impugned products are a combination of active ingredients and inactive ingredients such as antioxidants, minerals and stabilisers. The product composition is given in Table 2. These goods consist of active ingredients, preservatives, stabilisers and carriers. As per HSN explanatory notes, active ingredients with a suitable carrier along with additives required for preservation and transport is a premix, which is added to the complete animal feed or supplementary animal feed. The Hon'ble Tribunal in Reckitt and Colman of India Ltd. vs. CCE - 1985 (22) ELT 216 (Tribunal) has held that to qualms as a preparation the said product should be prepared by addition, mixing or such other similar process to the original commodity in order to derive a new commodity. From the above, it is clear that the products under consideration are preparations, also known as premixes."

" 5.3.3 It is observed that heading 2309 is an end-use-based heading. In this regard, reliance may beplaced on the decision of Hon'ble in the case of Tetragon Chemie (P) Ltd vs. Commissioner of Central Excise, Bangalore 2001 (138) E.L.T. 414, wherein it was held that end-use assumes importance in determining the classification of goods under heading 2302 of CETA, 1985. The same is because the description of the goods under heading 2302 reads as 'Preparations of a kind used for animal feeding including cat and dog food'. The heading specifically states that the preparations must be used for animal feeding. Therefore, heading 2302 is an end-use-based heading. It must be noted that heading 2302 of CETA, 1985 is akin to Heading 2309 of the Customs Tariff Act, 1975. After considering technical literature,the end-use certificate issued by the dealer, HSN explanation, definitions of animal feed and clarification contained in the Board's circular, the Hon'ble Tribunal concluded in para 135 of the said judgement as under:

"Having regard to the discussions in the preceding paragraphs, what has to be seen is as to whether, in this case before us, any such clinching evidence of common trade understanding has been placed on record so as to put the matter beyond all possible doubt and justify the respondent's contention for ignoring any type of reference to technical literature, on a commutative reading of the record, we reply in the affirmative. We certainly also take into consideration the principles laid down by the Hon'ble Supreme Court in the Sun Exports Corporation's case. There is a treasure of valuable wealth placed on record by the Appellants to support the view that preparations in dispute are preparations squarely falling in those preparations given under Heading 23.09 of HSN which corresponds to Heading 23.02 of CETA 1985. We feel that Explanatory notes to the HSN are representative and symbolic of the common trade parlance and these notes particularly those under Heading 23.09 also throw light on the question that premixes including those containing mineral substances and vitamins or provitamins, trace elements, appetisers, soya flour or meal, yeast, etc. are covered by it. We think that the test laid down by the Hon'ble Bombay High Court in the case of Chemical Fibres [1982 E.L.T 917] is a safer and reliable test where the evidence of trade usage is not beyond doubt, then a reference to technical literature cannot be precluded. In regard to Niger Seed/Rice Bran extractions, we hold that they are animal feed"

5.3.4 As per the HSN explanatory note, the heading 2309 excludes protein substances of Chapter 35. However, the impugned products contain these protein substances, i.e. enzymes in very small quantities. They can't be considered as protein only product, rather they are products containing enzymes among other substances like stabilisers, solvents, preservatives and carriers. Therefore, the impugned goods do not appear to be hit by the above-mentioned exclusion clause."

3.7 In regards to alternate classification under heading 3507, it is observed that subheading 35079099 covers "Enzymes; prepared enzymes not elsewhere specified or included; Other; Other". The relevant extracts from HSN explanatory notes to heading 3507 are reproduced below:

35.07 - Enzymes; prepared enzymes not elsewhere specified or included.
Enzymes are organic substances produced by living cells; they have the property of causing and regulating specific chemical reactions inside or outside living cells, without themselves undergoing any change in their chemical structure.

This heading includes:...

(B) Enzymatic concentrates.
These concentrates are generally obtained from either aqueous or solvent extracts of animal organs, of plants, of micro-organisms or of culture-broths (the latter derived from bacteria, moulds, etc.). These products, which may contain several enzymes in various proportions can be standardised or stabilised. It should be noted that certain standardising or stabilising agents may already exist in the concentrates in variable quantities, deriving either from the fermentation liquor or from the clarifring or precipitating processes. The concentrates can be obtained, for example, in powder, form by precipitation or freeze drying or in granular form by using granulating agents or inertsupports or carriers.

(C)Prepared enzymes not elsewhere specified or included. Prepared enzymes are obtained by further dilution of the concentrates mentioned in Part (B) above or by intermixing isolated enzymes or enzymatic concentrates. Preparations with substances added, which render them suitable for specific purposes, are also included in this heading, provided they are not covered by a more specific heading in the Nomenclature.

This group includes, inter alia:

(i) Enzymatic preparations for tenderising meat, such as those consisting of a proteolytic enzyme (e.g.,papain) with added dextrose or other foodstuffs.

(ii) Enzymatic preparations for clarifying beer, wine or fruit juice (e.g., pectic enzymes containing added gelatin, bentonite, etc.).

(iii) Enzymatic preparations for desizing textiles such as those with a basis of bacterial a-amylases orproteases.

This heading excludes, inter alia, the following preparations:

(a) Medicaments (heading 30.03 or 30.04).

(b) Enzymatic preparations for pre-tanning (heading 32.02).

(c) Enzymatic soaking or washing preparations and other products of Chapter 34.

The following are the most important among the enzymes found in trade:...

... (6) Amylases and proteases obtained from micro-organisms. Certain micro-organisms, when grown in appropriate culture media, secrete a considerable quantity of amylases and proteases. After removal of the cells and other impurities, the solutions are either concentrated by low temperature vacuum evaporation or the enzymes are precipitated by the addition of inorganic salts (e.g., sodium sulphate) or organic, water- miscible solvents (e.g., acetone).

Examples of microbial amylases and proteases are:

...(b) Fungal amylases: Fungal amylases are essentially a-amylases derived from mould cultures, mainly of the genus Rhizopus or the genus Aspergillus. Although their liquefying power is marked, it is much less than that of bacterial amylases. Fungal amylases have many uses in the food industry. It should be noted that fungal amylases sometimes contain proteases, glucose oxidase and invertase.

(c) Amyloglucosidases: These enzymes, obtained, for example, from moulds of the genus Rhizopus or the genus Aspergillus are strong saccharifiiing agents but have no liquefying properties. They are used to obtain a high yield of dextrose from starchy materials. Their main applications are in the production of glucose syrups and dextrose, and as sacchariffing agents for grain alcohol fermentation mashes...

3.8 It is to be noted that the active ingredient present in the impugned goods is in the range of 1.2% to 17%. The products, apart from enzymes, also include stabilisers, solvents, preservatives and carriers. The inclusion of such additives makes the impugned products suitable for specific use. Therefore, while classifying we need to consider the product as a whole rather than only the active ingredient present in the specific product. The products, as discussed earlier, are specifically used to enhance nutrient digestibility and help in enhancing the nutritive value of the animal feed. Therefore, the said products do not merit classification under heading 3507.

3.9 Our product is an Enzyme feed additive and a combination of active ingredients and inactive ingredients. The composition of our product as given in the safety data sheet is as follows:
Composition/information on ingredients Mixtures:

The goods consist of active ingredients, stabilizers/ preservatives/ carriers.

Our product is for animal use only and not for any other purpose. In the trade parlance it is known as product for use in animal feeding.ie., to manufacture animal feed. The following are submitted to support our view:

Xylamax-Enzyme feed additive:

Supporting nutrition and gut health by breaking down non-starch polysaccharides (NSPs) in feed to release valuable nutrients and optimize digestion.

As feed is the most expensive input in a bird's diet, nutrient accessibility is key to meeting production and financial goals.

XYLAMAX Enzyme Feed Additive is designed to optimize gut function and release nutrients from non-starch polysaccharides (NSPs). Its unique protein structure helps make it more effective on insoluble xylans.

Uncoated and intrinsically thermostable, XYLAMAX™ Enzyme Feed Additive is shown to provide a fast and efficient breakdown of xylans, creating an optimal release nutrient to the bird while supporting performance.

Broilers:

XYLAMAX Enzyme Feed Additive for Broilers

Shown to aid in nutrient access and digestion of corn, sorghum, and other typical poultry diets, XYLAMAX.

1. Unlocks nutrients in soluble and insoluble non-starch polysaccharides

2. Reduces digesta viscosity to accelerate nutrient absorption

3. Supports gut health by reducing the opportunity for pathogen proliferation

4. Increases villi height = improved gut function and nutrient absorption

5. Offers prebiotic effect.

Manufacturing Process:

Enzyme proteins are natural products used in many areas of food production. Enzymes are manufactured by a process wherein safe and approved microbial organisms are grown under optimum conditions in a fermenter and the enzyme proteins are secreted into the growth medium containing the nutrients for growth. All nutrients and other ingredients are food grade and approved for use In food production. The process involves the following steps:

• Fermentation: A nutrient solution is prepared and sterilized and charged into a vessel with aeration and stirring capability. These vessels are typically in size between 10,000 and 50,000 liters. The vessel is then inoculated with the microbial strain Pichia pastoris, and the organism is grown for a period of typically 5-7 days. The xylanase enzyme is deposited in the growth medium.
   

• Downstream Processing, Concentration and Spray Drying: After the growth of the organism is terminated, the fermentation broth is harvested and concentrated. The liquid concentrate is then spray-dried to create dried fermentation solubles,
   

• Enzyme Formulation: For commercial application, the dry concentrated product is formulated to desired product strength by mixing dry carriers (ground limestone) into the enzyme concentrate, Mineral oil is added for dust control.
   

• Quality Evaluation: Samples are routinely taken and xylanase enzyme is assayed for enzymatic activity. The product then undergoes a final test for safety wherein it is analyzed for the content of coliform bacteria (such as E coli), Salmonella, and heavy metals.
   

• Packaging and Labeling: 25 kg (55.1 lb) of XYLAMAX is packaged in aluminized kraft paper bags with plastic lining. Forty (40) bags are stacked per pallet and each pallet is wrapped with plastic for stability and cleanliness.
   

• The Xylamax Datasheet is as following:
   

3.10 The Technical literature /catalogue of Bioresource International INC. was the manufacturer of Xylamax enzyme shows the product as "enzymes feed additive -A Unique xylanase enzyme for consistent, all round performance. These are primarily used in poultry diets. This company has been acquired by Novus Group. As per the literature available in the website of Novus International, Xylamax Enzyme Feed additive is supporting nutrition and gut health by breaking dowriNSPs in feed to release valuable nutrients and optimize digestion.

3.11 In our product Xylamax, the active the percentage of active ingredient namely xylanase is 10% to 30% only and remaining ingredients are stabilizers /solvents/preservatives/carriers etc. The inclusion of such additives makes the products suitable for specific use only. For classification, we have to consider the product as a whole rather than only the active ingredient presents in the specific product. Our product is specifically used in animal feed and therefore may not merit clarification under CTH 3507

3.12 Our view is supported by the Advance Ruling 2022(7) TMI 1435 - Customs Authority for Advance Rulings Customs Mumbai. BASF India Ltd Vs the Commissioner of Customs-Ill, Mumbai & the Principal Commissioner /Commissioner of customs Kolkata which is discussed in previous paras. In the case of BASF India Pvt. Ltd., AAR Ruling No. CAAR/Mumb/ARC/154,155,156,157/2024 DATED 18/10/2024 the AAR has ruled with reference vitamins used in animal feed as follows:

22.41 I find that the Chapter Heading 2309 specifically mentions that this heading includes Preparations of a kind used in animal feeding, not elsewhere specified or included. The explanatory note which is a safe guide for ascertaining the true meaning of any expression used in the Tariff Act. It explicitly states that Heading 2309 which specifies 'Preparation for use in the making of complete feed or supplements'. Para 11(C) covers premixes consisting of a vitamin along with a suitable carrier added to ensure homogenous dispersion and mixing of the vitamin in the compound feeds to which the preparations are added. Secondly, as per General Rules of Interpretation, classification of goods shall be determined according to the terms of the headings of the tariff schedule, the section notes and chapter notes. As per the Chapter Notes in the First Schedule to Customs Tariff Act, 1975, Heading 2309 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. The CTH 2309 starts with CTI 23091000 - Dog or Cat food, put up for retail sale followed by 230990- Other The Sub Heading 230990 - Other is further categorized by triple dash tariff item: Compounded animal feed, Concentrates for compound animal feed, Feeds for fish (prawn, etc.) and others The products in question are neither dog or cat food, nor are they prawn, shrimp, fish feed. The products in question are animal feed, therefore, the correct classification for the subject goods is 2309 9090 - Other.

22.43 The Hon'ble Supreme Court in the case of Atul Glass Industries (Pvt) Ltd. v .Collector of central excisel986 (25) E.L.T. 473 (S.C.)], held that for classification of a product, how is the product by the class or section of people, dealing with or using the product applied when the statute itself does not contain any definition. It was metrical / common parlance would assume importance."

The relevant portion of the decision is exacted below:

"8. The test commonly applied to such cases is: How is the product identified by the class or section of people dealing with or using the product? That is a test which is attracted whenever the statute does not contain any definition.

It is a matter of common experience that the identity of an article is associated with its primary function. It is only logical that it should be so. When a consumer buys an article, he buys it because it performs a specific function for him. There is a mental association in the mind of the consumer between the article and the need it supplies in his life. It is the functional character of the article which identifies it in his mind. In the case of a glass mirror, the consumer recalls primarily the reflective function of the article more than anything else. It is a mirror, an article which reflects images. It is referred to as a glass mirror only because the word glass is descriptive of the mirror in that glass has been used as a medium for manufacturing the mirror. The basic or fundamental character of the article lies in its being a mirror "

3.13 Similarly, Hon'ble Supreme Court in the case of Commissioner of Central Excise Vs. Wockhardt Life Sciences Ltd. reported in 2012 (277) E.L.T. 299 (S.C.) has held that the functional utility and predominant usage of the commodity must be taken into account apart from understanding in common parlance to determine the correct classification of the product.

3.14 Xylanase enzyme for purpose for use in Bakery, Laboratory, textile are assessed under 3507 90 and xylanase enzyme for feed additive/supplement for animal feed are classified under CTH 23099090 as per import data available in Zauba.com.

3.15 Therefore, we are of the view that our product Xylamax is classifiable under CTH 23099090. It is prayed to consider our application and issue suitable Rulings on the classification of the subject goods.

4. In terms of provisions of the Section 28-1 (1) of the Customs Act, 1962 read with Sub-Regulation no. (7) of the Regulation no. 8 of the Customs Authority for Advance Rulings Regulations, 2021, on the receipt of the said application, office of the CAAR, Mumbai forwarded copy of the said application/submissions to the concerned Jurisdictional Customs Commissionerate i.e. Chennai, Kolkata, Nhava Sheva and Mundra as stated by the applicant at Sr. No. 13 of the CAAR-I form (Application form for advance rulings) calling upon them to furnish the relevant records with comments, if any, in respect of said application, however, office of the CAAR, Mumbai has not received any comments/records from any of the jurisdictional Commissionerates till date.

Records of Personal Hearing:

5. A personal hearing in the matter was conducted on 07.04.2025 in the office of CAAR, Mumbai. During the personal hearing the authorised representative/consultant of M/s. Novus Animal Nutrition (India) Pvt Ltd, , Shri A. Ashokan reiterated the contention filed with the application and that the subject goods i.e Xylamax-Xylanase enzyme - an animal additive merit classification under CTI- 23099090-other. He relied upon the following statutory provisions/case laws:

(i). CBIC Circular No. 188/22/1996 dated 26.03.1996

(ii). HSN Explanatory Notes

(iii). CBIC Circular 1/90 dated 01.01.90

(iv). OML-110102(2)/2/2016 -Trade dated 10.11.2023 by department of Animal Husbandry and Dairying which specifically covers Xylanase

(v). CAAR ruling of BASF on similar item vide ruling No. CAAR/Mumb/ARC/154,155,156,157/2024 dated 18/10/2024.

(vi). Safety Data Sheet of Xylanase

(vii). Manufacturing process

(viii). Certificate of Analysis

(ix). Xylamax data sheet for use in poultry and swine

(x). Trade parlance and current import under same heading.

Nobody appeared from the Jurisdictional Commissionerates nor any written submission filed by them.

Discussions and Findings:

6. I have considered all the materials facts and submissions placed before me for the subject goods. I have gone through the submissions made by the applicant during the personal hearing. I therefore proceed to decide the present application regarding classification of "XYLAMAX, animal feed additive" (the subject goods) on the basis of the information on record as well as the existing legal framework having bearing on the classification of the products in question under the first schedule of the Customs Tariff Act, 1975(hereinafter refer as CTA). The classification of goods is covered under the provisions of section 28(H)(2)(a) of the Customs Act, 1962.

6.1 The process of classification of goods under the Customs Tariff involves the Interpretation of the Section Notes, Chapter Notes, Sub-Heading Notes, Supplementary Notes, Headings, Sub-headings and the General Rules for Interpretation (hereinafter referred to as the "GRI") of the Customs Tariff and relevant case laws.

6.2 The GRI is a set of rules that aid in the classification of the goods under Customs Tariff. It is a settled law that the GRI must be applied sequentially to arrive at a proper classification of the imported goods.

6.3 Classification of goods in the Nomenclature shall be governed by the General Rules of Interpretation :

Rule 1 provides that the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the subsequent provisions which are to be followed sequentially.

6.4 Thus, it becomes necessary to refer to relevant Section notes, Chapter notes and Heading notes to decide the classification of the subject goods under consideration.

6.5 The Customs Tariff is aligned up to the 6 digit level with the Harmonized System of Nomenclature (HSN) issued by the World Customs Organization (WCO) For uniform interpretation of the HSN, the WCO has published detailed Explanatory Notes to the HSN which have long been recognised as a safe guide to interpret the Schedules to the Customs Tariff

6.6 In the case of CC vs. Wood Craft Products Ltd., (1995) 77 ELT 23 (S.C.) the Hon'ble Supreme Court of India held that in case of doubt, HSN is a safe guide for ascertaining true meaning of any expression used in the Act, unless there is an express different intention Indicated in the Customs Tariff itself. The same view has been taken by the Hon'ble Supreme Court in the case of CC v. Business Forms Ltd., 2002 (142) E.L.T. 18 (S.C.)

6.7 Therefore, to further interpret the relevant Headings, Sub-Headings and Section Notes under the First Schedule of the Customs Tariff, reliance can also be placed on the Explanatory Notes to the HSN.

7. The applicant intends to import "XYLAMAX, animal feed additive" and sought classification of the same. The applicant submitted that:

• Xylamax is a unique xylanase enzyme animal feed additive for consistent all-around performance. It is an enzyme feed additive improving Non-Starch Polysaccharides (NSP) digestibility in animal feed.
   

• The product "Xylamax" is used in the preparation of animal feeds exclusively and have no other use, either as medial or for the manufacture of medicines or as industrial enzymes.
   

• Xylamax is a combination of active ingredient xylanase and inactive ingredients limestone and starch. It is an animal feed additive.
   

• The two competitive entries in customs Tariff for xylanase enzyme is 2309 9090 and 35079099 depending upon the composition and utility.

7.1 As per General Rules of Interpretation, classification of goods shall be determined according to the terms of the headings of the tariff schedule, the section notes and chapter notes. The CTH 2309 of Customs Tariff Act, 1975 is specifically for 'Preparation for use in the making of complete feed or supplements'. As per the Chapter Notes in the First Schedule to Customs Tariff Act, 1975, heading 2309 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.

7.2 The explanatory note which is a safe guide for ascertaining the true meaning of any expression used in the Tariff Act. As per explanatory notes to CTH 2309, the heading covers sweetened forage and prepared animal feeding stuffs consisting of a mixture of several nutrients designed:

(1) to provide the animal with a rational and balanced daily diet (complete feed);

(2) to achieve a suitable daily diet by supplementing the basic farm-produced feed with organic or inorganic substances (supplementary feed); or

(3) for use in making complete or supplementary feeds. The HSN explanatory note II (C) to heading 2309further elaborates on premixes as below:


    (C) PREPARATIONS FOR USE IN MAKING THE COMPLETE FEEDS OR SUPPLEMENTARY FEEDS

These preparations, known in the trade as "premixes", are, generally speaking, compound compositions consisting of a number of substances (sometimes called additives) the nature and proportions of which vary according to the animal production required. These substances are of three types:

(1) Those which improve digestion and, more generally, ensure that the animal makes good use of the feeds and safeguard its health : vitamins or provitamins, amino-acids, antibiotics, coccidiostats, trace elements, emulsifiers, flavourings and appetisers, etc.

(2) Those designed to preserve the feeding stuffs (particularly the fatty components) until consumption by the animal: stabilisers, anti-oxidants, etc.

(3) Those which serve as carriers and which may consist either of one or more organic nutritive substances (manioc or soya flour or meal, middlings, yeast, various residues of the food industries, etc.) or of inorganic substances (e.g., magnesite, chalk, kaolin, salt, phosphates).

The concentration of the substances described in (1) above and the nature of the earner are determined so as to ensure, in particular, homogeneous dispersion and mixing of these substances in the compound feeds to which the preparations are added.

Provided they are of a kind used in animal feeding, this group also includes :

(a) Preparations consisting of several mineral substances.

(b) Preparations consisting of an active substance of the type described in (I) above with a carrier, for example products of the antibiotics manufacturing process obtained by simply drying the mass, i.e. the entire contents of the fermentation vessel (essentially mycelium, the culture medium and the antibiotic). The resulting dry substance, whether or not standardised by adding organic and inorganic substances, has an antibiotic content ranging generally between 8% and 16% and is used as basic material in preparing, in particular, "premixes ".

7.3 The Larger Bench of CESTAT in the decision of Tetragon Chemie (P.) Ltd. v. CCE - 2001 (138) E.L.T. 414 examined the scope of Heading 2309 in detail and after considering the various evidence and submissions, observed as follows:

"72. The entire controversy centres round the contention whether Chapter 23 of CETA 1985 covers preparations of a kind used in animal feeding which contain minerals or synthetic active ingredients. Detailed arguments have been adduced on Note to Chapter 23. Revenue contended that Chapter 23, according to the Note covers only products of a kind used in animal feeding obtained by processing vegetable or animal materials. They supported this contention by citing and relying upon the decision of this Tribunal in the case of M/s. Ranbaxy Laboratories. It was contended for the Revenue that the word 'includes' used in the Chapter Note should be read as covers and does not extend the scope of the Chapter, whereas the Assessee's Counsels argued at length and submitted that the use of the word 'includes' extends the scope of the words used in the Chapter Note. We have perused the detailed arguments. On careful consideration of the submissions made and the case law cited and relied upon by both sides we find that there is no limiting factor in the Chapter Note so as to restrict its meaning. On the contrary, we find that Heading 23.02 of CETA 1985 corresponds to Heading 23.09 of HSN. Explanatory Notes under Heading 23.09 of HSN speak of various preparations which contain minerals, vitamins, carbohydrates, proteins etc. These explanatory Notes of HSN clearly speak of feed additives and feed supplements. According to these Notes, animal feed additives and animal feed supplements are preparations meriting classification under Heading 23.09 of HSN which corresponds to Heading 23.02 of the CETA 1985. We further note that this aspect of animal feed additives and feed supplements was noted by the Tribunal in its judgment in the case of Aries Agro-Vet Industries (P) Limited and observed that 'We think, however, that the right direction is the one in which an animal feed is understood to be a complete feed or as complete a feed as such feeds can be made to be by human ingenuity and that feed can never be only one or another of the various ingredients, elements, substances that an animal needs in a balanced feed.'

73. We further note that these preparations known in the trade as 'premixes' are generally speaking compound compositions consisting of a number of substances (sometimes called additives) the nature and proportions of which vary according to the animal production required. Then further details are furnished. This clearly shows that insofar as preparations mentioned under Heading 23.09 of HSN are concerned, they include synthetic materials also and are not confined to products obtained by processing animal or vegetable materials. This also supports the view that the use of the word 'includes' has been definite to extend the scope of the heading. Further the preparations described under Heading 23.09 of HSN cannot be ignored in view of the note. On the contrary, we shall have to give due weightage to them.

7.4 I find that the Chapter Heading 2309 specifically mentions that this heading includes Preparations of a kind used in animal feeding, not elsewhere specified or included. The explanatory note which is a safe guide for ascertaining the true meaning of any expression used in the Tariff Act. It explicitly states that Heading 2309 which specifies 'Preparation for use in the making of complete feed or supplements'. Para 11(C) covers premixes which improve digestion and, more generally, ensure that the animal makes good use of the feeds and safeguard its health. Secondly, as per General Rules of Interpretation, classification of goods shall be determined according to the terms of the headings of the tariff schedule, the section notes and chapter notes. As per the Chapter Notes in the First Schedule to Customs Tariff Act, 1975, Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included. The CTH 2309 starts with CTI 23091000 - Dog or Cat food, put up for retail sale followed by 230990- Other The Sub Heading 230990 - Other is further categorized by triple dash tariff item: Compounded animal feed, Concentrates for compound animal feed, Feeds for fish (prawn, etc.) and others The products in question are neither dog or cat food, nor are they prawn, shrimp, fish feed. The products in question are animal feed, therefore, the correct classification for the subject goods is 2309 9090 - Other.

7.5 The explanatory notes heading 2309 further states that this heading excludes protein substances of Chapter 35. For classification under heading 3507, it is observed that subheading 35079099 covers "Enzymes; prepared enzymes not elsewhere specified or included". The relevant extracts from HSN explanatory notes to heading 3507 are reproduced below:

35.07 - Enzymes; prepared enzymes not elsewhere specified or included.

Enzymes are organic substances produced by living cells; they have the property of causing and regulating specific chemical reactions inside or outside living cells, without themselves undergoing any change in their chemical structure.

Enzymes may be referred to as follows:

(I) According to their chemical constitution, e.g.:

(a) Enzymes in which the molecule consists solely of a protein (e.g., pepsin, trypsin, urease)

(b) Enzymes in which the molecule consists of a protein combined with a non-protein compound of low molecular weight, acting as a cofactor. The cofactor may be either a metal ion (e.g., copper in ascorbate oxidase, zinc in human placental alkaline phosphatase) or a complex organic molecule called a coenzyme (e.g., thiamine diphosphate in pyruvate decarboxylase, pyridoxal phosphate in glutamine-oxo-acid aminotransferase). Sometimes both are required.

(II) According to:

(a) their chemical activity as oxidoreductases, transferases, hydrolases, lyases, isomerases, ligases; or

(b) their biological activity as amylases, lipases, proteases, etc.

This heading includes:

(B) Enzymatic concentrates.

These concentrates are generally obtained from either aqueous or solvent extracts of animal organs, of plants, of micro-organisms or of culture-broths (the latter derived from bacteria, moulds, etc.). These products, which may contain several enzymes in various proportions can be standardised or stabilised. It should be noted that certain standardising or stabilising agents may already exist in the concentrates in variable quantities, deriving either from the fermentation liquor or from the clarifring or precipitating processes. The concentrates can be obtained, for example, in powder form by precipitation or freeze drying or in granular form by using granulating agents or inertsupports or carriers.

(C) Prepared enzymes not elsewhere specified or included. Prepared enzymes are obtained by further dilution of the concentrates mentioned in Part (B) above or by intermixing isolated enzymes or enzymatic concentrates. Preparations with substances added, which render them suitable for specific purposes, are also included in this heading, provided they are not covered by a more specific heading in the Nomenclature

This group includes, inter alia:

(iv) Enzymatic preparations for tenderizing meat, such as those consisting of a proteolytic enzyme (e.g., papain) with added dextrose or other foodstuffs.

(v) Enzymatic preparations for clarifying beer, wine or fruit juice (e.g., pectic enzymes containingadded gelatin, bentonite, etc.).

(vi) Enzymatic preparations for desiring textiles such as those with a basis of bacterial a-amylases orproteases.

This heading excludes, inter alia, the following preparations:

(d) Medicaments (heading 30.03 or 30.04).

(e) Enzymatic preparations for pre-tanning (heading 32.02).

(f) Enzymatic soaking or washing preparations and other products of Chapter 34.

The following are the most important among the enzymes found in trade:...

... (6) Amylases and proteases obtained from micro-organisms. Certain micro-organisms, when grown in appropriate culture media, secrete a considerable quantity of amylases and proteases. After removal of the cells and other impurities, the solutions are either concentrated by low temperature vacuum evaporation or the enzymes are precipitated by the addition of inorganic salts (e.g., sodium sulphate) or organic, water- miscible solvents (e.g., acetone).

Examples of microbial amylases and proteases are:

...(b) Fungal amylases: Fungal amylases are essentially a-amylases derived from mould cultures, mainly of the genus Rhizopus or the genus Aspergillus. Although their liquefying power is marked, it is much less than that of bacterial amylases. Fungal amylases have many uses in the food industry. It should be noted that fungal amylases sometimes contain proteases, glucose oxidase and invertase.

(c) Amyl glucosidases: These enzymes, obtained, for example, from moulds of the genus Rhizopus or the genus Aspergillus are strong saccharifying agents but have no liquefying properties. They are used to obtain a high yield of dextrose from starchy materials. Their main applications are in the production of glucose syrups and dextrose, and as saccharifying agents for grain alcohol fermentation mashes...

7.6 The definition of "enzyme" given in Hawley's condensed chemical dictionary is as follows:

Any of a unique class of proteins that catalyze a broad spectrum of biochemical reactions. Enzymes are formed in living cells; they comprise one or more polypeptide chains with molecular weight from 10,000 to a million or more. An important characteristic of enzymes is their specificity, i.e., a given enzyme can catalyze one particular re-action and no others. Six types are recognized, which catalyze the following reactions: (1) redox (oxidoreductases), (2) transfer of specific radicals or groups (transferases), (3) hydrolysis (proteo-tic), (4) removal' removal from or addition to the substrate of specific chemical groups (lyases), (5) isomerizaton (isomerases), (6) combination or binding together of substrate units (ligases). The names of enzymes invariably terminate in either -ase or -in. The following partial list indicates some of the more important functions performed by enzymes; among these are the ability to cleave the peptide bonds of proteins (hydrolysis) with simultaneous formation of water; and to decompose sugars and starches to ethyl alcohol and carbon dioxide (fermentation). Enzymes are essential to many bio-chemical processes, especially in the food, bever¬age, and pharmaceutical industries.

As per the definition stated above enzyme are unique class of proteins and in pursuance of exclusion clause stated in the HSN explanatory notes of CTH 2309, protein substances of Chapter 35 are expressly excluded from the ambit of CTH 2309.

7.7 In view of above mentioned HSN explanatory notes and discussions, it appears that for the subject goods i.e Xylamax, there are two competitive CTHs as 2309 and 3507. The subject good is an Enzyme feed additive and is a combination of active ingredients and inactive ingredients. The composition of the subject goods as submitted by the applicant is as following:

The applicant submitted that the subject goods consist of above-mentioned active ingredients, stabilizers/ preservatives/ carriers. The active ingredient Xylanase in the subject goods is an enzyme feed additive that improves Non-Starch Polysaccharides (NSP) digestibility in animal feed. The inclusion of the carriers viz limestone, starch makes the impugned products suitable for specific use in animal feed only. The product as such is not "Xylanase" only but is combination consisting of Limestone and Starch as other dominant constituents. Limestone is primarily made of Calcium Carbonate (CaCCh). Calcium is essential for bone formation, egg shell quality in layers and perform metabolic functions in animals. Similarly, Starch is primary source of digestible carbohydrate. It provides readily available energy essential for growth, reproduction and productivity. It improves taste and texture of the feed encouraging better feed intake specially in the diets of animals like- pigs and poultry. The products in question are solely for the purpose of rendering them suitable for use in animal feed and render it unfit for general use. It is not disputed in the instant case, that the specific use of the impugned goods is for animal feed only. Also, in the trade parlance the product Xylamax is known as product for use in animal feeding i.e., to manufacture animal feed prepared for animal use only and not for any other purpose. This is also reflected in the technical details of the product and on its packaging labels that can also be seen in the image of data sheet as available above in para 3.9.

7.8 In the case of Sun Export Corporation v. CC - 1997 (93) E.L.T. 641 (S.C.), wherein the hon'ble Apex court held that supplements of animal feeds which are generally added to the animal feed were also covered by the generic term 'animal feed'. The subject goods Xylamax made with the said ingredients is specifically prepared for the purpose of animal feed and thus included in the heading 2309 having description as preparations of kind used in animal feeding.

7.9 I find here that the Board (then CBEC) has issued Circular No. 188/22/96-CX, F.No.23/1/94-CX.I dated 26.03.1996 regarding classification of animal feed supplements under sub-heading No. 23.02 or 29.36 or 30. From the Board's circular it can be inferred that for classification under Central Excise Tariff 23.02 ( HSN 23.09) the product should be used in the preparation of a kind used in animal feeding and also commonly known in trade parlance as products for a specific use in animal feeding.

    Relevant paras of the above mentioned Circular are as following:

5. Heading 23.02 of Central Excise Tariff i.e. "preparations of a kind used in animal feeding including dog and cat food" corresponds to Heading 23.09 "Preparations of a kind used in animal feeding" or the HSN. As per Explanatory notes under Heading 23.09 of the HSN, the said heading covers complete animal feeds, supplementary animal feeds and preparations for use in making the complete feeds or supplementary feeds. The preparations for use in making complete feeds or supplementary feeds are known in the trade as "premixes". These preparations are compound composition consisting of a number of substances each type of these substances being present in the "premix in varying proportions to serve a particular purpose. The explanatory notes under heading 23.09 of HSN (pp. 177-178) further indicate that premixes contain is additions to the active substances (vitamins, amino-acids, anti-biotics coccidiostats etc.) and stabilizers, anti-oxidants etc, containing organic or inorganic nutritive substances known as carriers which help in homogeneous dispersion and mixing of the active substances in the compound feeds to which the preparations referred to in the said explanatory notes are added

6. It this view of the matter, it would appear that preparations containing the active substances (vitamins or pro-vitamins, amino-acids, antibiotics, coccidiostats etc.) along with the said carriers would fall under Heading 23.02 of the CET provided such preparations are of a kind used in animal feeding, It may however be noted that Heading 23.09 of the HSN excludes products of Chapter 29 and medicaments of Heading 30.03 or 30.04. Hence, while deciding the classification of the products claimed to be animal feed supplements, it may be necessary to ensure that the said animal feed supplements are ordinarily or commonly known to the trade as products for a specific use in animal feeding.

7.9.1 Further, I find that Central Board of Indirect Taxes and Customs (CBIC) vide Instruction No. 34/2022 dated 30.12.2022 [F.NO. 401/92/2022-CUS-III] have referred the Office Memorandum No. L- 110102(2)/2/2016-Trade (E-246) dated 21.12.2022 issued by the Department of Animal Husbandry and Dairying (DAHD) while instructing for sensitizing officers regarding the consolidated list of animal feed additives /premix/ supplements for Import into India. This list specifically covers the product Xylanase feed enzyme under the category of Enzyme (Feed Grade) product.

7.10 The Section 151A of the Customs Act, 1962, is as following:

151 A. Instructions to officers of customs

The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of goods or with respect to the levy of duty thereon, or for the implementation of any other provision of this Act or of any other law for the time being in force, insofar as they relate to any prohibition, restriction or procedure for import or export of goods issue such orders, instructions and directions to officers of customs as it may deem fit and such officers of customs and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board:

    PROVIDED that no such orders, instructions or directions shall be issued-

(a) so as to require any such officer of customs to make a particular assessment or to dispose of a particular case in a particular manner; or

(b) so as to interfere with the discretion of the "[Commissioner of Customs (Appeals) ] in the exercise of his appellate functions.

The instruction issued by the CBIC as mentioned above in para 7.9 includes the active ingredient Xylanase enzyme(feed grade), as one of the ingredient present in the subject goods Xylamax, which is appropriately classifiable under animal feed additives /premix/ supplements intends to be imported into India by the applicant.

8. The Hon'ble Supreme Court in the case of Atul Glass Industries (Pvt.) Ltd. v. C.C.E. [1986 (25) E.L.T. 473 (S.C.)]. held that for classification of a product, how a product is identified by the class or section of people, dealing with or using the product is a test to be applied when the statute itself does not contain any definition. It was held that commercial/common parlance would assume importance. The relevant portion of the decision is extracted below:

"8. The test commonly applied in such cases is : How is the product identified by the class or section of people dealing with or using the product ? That is a test which is attracted whenever the statute does not contain any definition.

It is a matter of common experience that the identity of an article is associated with its primary function. It is only logical that it should be so. When a consumer buys an article, he buys it because it performs a specific function for him. There is a mental association in the mind of the consumer between the article and the need it supplies in his life. It is the functional character of the article which identifies it in the mind. In the case of a glass mirror, the consumer recalls primarily the reflective function of the article more than anything else. It is a mirror, an article which reflects images. It is referred to as a glass mirror only because the word glass is descriptive of the mirror in that glass has been used as a medium for manufacturing the mirror. The basic or fundamental character of the article lies in its being a mirror."

8.1 Similarly, Hon'ble Supreme Court in the case of Commissioner of Central Excise v. Wockhardt Life Sciences Ltd. reported in 2012 (277) E.L.T. 299 (S.C.) has held that the functional utility and predominant usage of the commodity must be taken into account apart from understanding in common parlance to determine the correct classification of the product.


9. In view of above discussions and observations it is apparent that the subject goods are meant for animal use. The active ingredient i.e Xylanase enzyme is present along with suitable carriers of limestone and starch in the product Xylamax. The inclusion of the such carriers makes the impugned products suitable for specific use in animal feed only. The active ingredient xylanase enzyme is feed additive that improves Non-Starch Polysaccharides (NSP) digestibility in animal feed and appears unfit for general use making the functional utility of the subject goods for use in animal feed only. Moreover, in the commercial/common parlance, the product in question is understood as animal feeding i.e., as is evident from the available technical details. Therefore, it can safely be concluded that the subject goods find its classification in CTH 2309 which is specifically for "Preparations of a kind used in animal feeding". The CTH 2309 further followed by subheading 230990- which is further categorized by triple dash Customs Tariff Item 23099090 as others.

10. On the basis of the technical literature provided by the applicant, Provisions of Customs Tariff Headings, HSN explanatory notes, CBIC Circulars and Instructions and case laws as cited and discussed above, I am of the view that the subject goods XYLAMAX, animal feed additive solely to be used in animal feed merit classification under Customs Tariff Heading 2309, more specifically under CTI 2309 9090 of the First Schedule of the Customs Tariff Act, 1975.

11. I rule accordingly.

(Prabhat K. Rameshwaram)             
Customs Authority for Advance Rulings,
Mumbai.               

F. No. CAAR/CUS/APPL/7,17,18,19/2025-O/o Commr-CAAR-Mumbai        Dated: 19-06-2025

This copy is certified to be a true copy of the ruling and is sent to:

1. M/s. Novus Animal Nutrition (India) Pvt Ltd,
2nd Chithrai Street,
Noombal, Vellappanchavadi,
Chennai-600037
Email-adhi.ashokan@gmail.com

2. The Commissioner of Customs, Chennai-II (Import),
Customs House, 60, Rajaji Salai, Chennai- 600001
Email- chennai-importoffice@aov.in
commr2-cusehn@gov.i n

3. Commissioner of Customs (Port) Custom House, 15/1 Strand Road,
Kolkata-700001 Email: prcommr-port-cuskol@gov.in

4. The Principal Commissioner of Customs Port, User Building Mundra
Port, Mundra, Kutch Gujarat -370421 Email- commr-cusmundra@nic.in

5. The Pr. Commissioner of Customs, NS-I, JNCH, Nhava Sheva,
 Tal: Uran Distt: Raigad, Maharashtra-400707.
(Email: commr-ns1@gov.in)

6. The Customs Authority for Advance Rulings, O/o the Chief Commissioner of Customs, New
Custom House, Near IGI Airport, New Delhi-110037. Email: cus-advrulings.del@gov.in

7. The Chief Commissioner of Customs, Mumbai Customs Zone-I
Mumbai -400001. Email: ccu-cusmuml@nic.in

8. The Commissioner (Legal), CBIC Offices, Legal/CX.8A, Cell, 5th floor, Hudco Vishala
Building, C-Wing, Bhikaji Cama Place, R. K. Puram, New Delhi - 110066.
Email: commr.legal-cbec@nic.in

9. The Member (Customs), Central Boards of Indirect Taxes & Customs, North Block, New
Delhi-110001. Email: membercus.cbic@nic.in

10. The Webmaster, Central Boards of Indirect Taxes & Customs.
Email: webmaster.cbec@icegate.gov.in

11. Guard file.

(Vivek Dwivedi)
Deputy Commissioner of Customs
Customs Authority for Advance Rulings, Mumbai