Case Laws
2024(03)LCX0475 : Pavan Enterprises:Defatted coconut should be classified under CTH 23065020
2024(01)LCX0501 : Indian Trading Bureau Private Limited: Betaine Hydrochloride 98% is classified under 2309 90 90.
2014(09)LCX0148 : Supreme Suguna Food Co. Ltd: High Protein Poultry Mash (HPPM) in powder form after subjecting various processes describing as ‘poultry feed supplement’ is classifiable under heading 2309 and not under 2301.
2010(10)LCX0014: Sonam International: Vitamin E 40-50% is classifiable under heading 2936 and not under 2309 even though used as animal feed supplement.
2010(03)LCX0017 : Atherton Engg. Co. (P) Ltd.: Eggs- Artemia Cyst (Brine Shrimp eggs) being eggs containing an embryo is classifiable under sub-heading 2309 90.
2009(07)LCX0147: Overseas Carrier: Rigenera NP 7.11 imported as fertilizers but nitrate is absent and goods containing meat and bone meal of cattle origin cannot be used as fertilizer is classifiable under sub-heading 2309 90 90.
2007(07)LCX0114 : Lalchand Bhimraj :Vitamin –E 50% adsorbate use as additives in animal feed is classifiable under sub-heading 2309 90.
2006(12)LCX0137: Sunnex Commercial Pvt. Ltd : Animal feed nutrition containing Thiamine mononitrate (vitamin B1) is classifiable under sub-heading 2309 90.
2004(08)LCX0248: Piramal Health Care Ltd: Rovimix E-50 SD, Rovimix H-2 and Rovimix E-50 HD used for animal feeding is classifiable under heading 2309.
1999(10)LCX0026: Chokhani Pharma vet: 'Rovimix AD3 500/100 (Feed Grade) is classifiable under sub heading 2309 90.
1999(06)LCX0087:
Cynamid India Ltd.:
Animal Feed Ingredient
is
classifiable under heading
2302.
1999(04)LCX0038: Avet Chemicals : Microvit E Promix 50 used in preparation of animal feeding is classifiable under heading 2309.
1999(02)LCX0165: Punjab Bone Mills: Dicalcium phosphate (animal feed grade) is classifiable under heading 2302.
1997(06)LCX0021: Alembic Chemicals Works Co. Ltd.: Promix Y (Veterinary tablets) used as food supplement for cats and dogs is classifiable under heading 2302.
Advance Rulings
2024(10)LCX0111(AAR): Danisco (India) Pvt Ltd: Enviva® Provalen Plus 201 GT is classifiable under CTI 23099090.
2024(10)LCX0070(AAR): BASF India Limited: LUTA.E 50, LUTA. 0A/D3 1000/200 PLUS, LUTAVIT A 1000 PLUS and LUTAVIT B2 SG 80 are vitamin premixes with carrier with a small quantity of added anti-oxidants merit classification under CTI 2309 9090
2018(09)LCX0152(AAR): Srivet Hatcheries: Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement, classifiable under HSN 23099090.
2020(04)LCX0022(AAR): Sri Mukthenahally Sivakumar Channabasavaiah, Sri Basaveshwara Corporation: Poha bran is classifiable under 2302 40 90.
2021(03)LCX0292(AAAR): Pratham Agro Vet Industries: “Rice Bran (22+ Oil) classifiable under 2302 40 00.
2021(12)LCX0090(AAR): Adani Wilmar Limited: Soya husk resulting from the extraction of Soyabean oil, under 2304.
2023(06)LCX0211(AAR): V.S. Trading Company: Tapioca is classifiable under 2303.10
2024(03)LCX0116(AAR):
Royal Canin India Private Limited: Pet food i.e. cat and dog food, imported in bulk merit
classification under CTI 2309.90.90