Case Note & Summary
The appellant, M/s. Orange Pet Nutrition Private Limited, filed an appeal under Section 28KA of the Customs Act, 1962, challenging an advance ruling order dated 4 July 2025 passed by the Customs Authority for Advance Ruling (CAAR), Mumbai. The appellant had filed an application on 30 January 2025 seeking an advance ruling on whether their imported products, which were pet food in bulk bags weighing 20 kgs, were classifiable under Customs Tariff Heading (CTH) 2309.90.10 of the First Schedule to the Customs Tariff Act, 1975. The CAAR had ruled against the appellant, classifying the product under CTH 2309.90.90 instead. The High Court considered the nature of the product, which is a preparation for animal feeding, and the specific tariff description under CTH 2309.90.10. The court held that the product clearly falls under CTH 2309.90.10 as 'other preparations of a kind used in animal feeding' and not under the residual heading CTH 2309.90.90. The court allowed the appeal, setting aside the CAAR's order and directing that the product be classified under CTH 2309.90.10.
Headnote
A) Customs Law - Classification of Goods - Advance Ruling - Section 28KA Customs Act, 1962 - The appellant imported pet food in bulk bags of 20 kgs and sought advance ruling on classification under CTH 2309.90.10. The CAAR had classified the product under CTH 2309.90.90. The High Court held that the product is classifiable under CTH 2309.90.10 as 'other preparations of a kind used in animal feeding' based on the nature of the product and the tariff description. (Paras 1-10) B) Customs Law - Interpretation of Tariff Headings - CTH 2309.90.10 vs CTH 2309.90.90 - The court interpreted the scope of CTH 2309.90.10 which covers 'other preparations of a kind used in animal feeding' and held that pet food in bulk bags falls within this heading as it is a preparation for animal feeding, not a residual item under CTH 2309.90.90. (Paras 5-8)
Issue of Consideration
Whether the products imported in bulk bags weighing 20 kgs by the Appellant are classifiable under CTH 2309.90.10 of the First Schedule to the Customs Tariff Act, 1975.
Final Decision
The appeal is allowed. The Advance Ruling Order dated 4 July 2025 passed by the Customs Authority for Advance Ruling, Mumbai is set aside. It is held that the products imported in bulk bags weighing 20 kgs by the appellant are classifiable under CTH 2309.90.10 of the First Schedule to the Customs Tariff Act, 1975.
Law Points
- Customs classification
- Advance ruling
- Section 28KA Customs Act 1962
- CTH 2309.90.10
- Bulk bags
- Pet food
