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Issues: (i) Whether "Danisco Phytase" is classifiable under Customs Tariff Item 2309 90 90 of the First Schedule to the Customs Tariff Act, 1975; (ii) If not classifiable under CTI 2309 90 90, what would be the correct classification of the subject product under the First Schedule to the Tariff Act.
Issue (i): Whether "Danisco Phytase" is classifiable under Customs Tariff Item 2309 90 90 of the First Schedule to the Customs Tariff Act, 1975.
Analysis: The classification is to be determined by applying the General Rules for Interpretation (GRI), read with the relevant Chapter and Heading Notes and HSN Explanatory Notes. Heading 2309 covers "preparations of a kind used in animal feeding" including premixes composed of an active substance together with carriers and stabilizers for specific use in animal feeding. Heading 3507 covers enzymes and prepared enzymes not elsewhere specified or included, and applies residually where a product is not covered by a more specific heading. The product as imported is a granular preparation containing phytase (1-15% w/w) together with carriers (calcium carbonate, talc) and stabilizers (starch, sucrose), marketed and used exclusively as a premix/feed additive for poultry and swine. The product must therefore be considered as a whole and judged against the HSN Explanatory Notes for 2309 which expressly include premixes consisting of active ingredients with carriers and stabilizers intended for animal feeding. Circulars and precedents treating similar products as animal feed premixes under Heading 2309 further support this characterization. Because Heading 2309 is a specific, end-use based heading covering premixes, and Heading 3507 is residuary for enzymes "not elsewhere specified or included", the product falls under the more specific Heading 2309 rather than under the residuary Heading 3507.
Conclusion: The subject product merits classification under Customs Tariff Item 2309 90 90 of the First Schedule to the Customs Tariff Act, 1975 in favour of the assessee.
Issue (ii): If the subject product is not classifiable under CTI 2309 90 90, what would be the correct classification of the subject product under the First Schedule to the Tariff Act?
Analysis: This issue is contingent on a negative answer to Issue (i). Having concluded that the product is classifiable under Heading 2309 on the basis of its composition, trade use, and HSN Explanatory Notes, sub-classification under alternative headings need not be determined. The residuary enzyme heading (3507) would only operate if Heading 2309 did not apply.
Conclusion: Not applicable in view of the conclusion in Issue (i); no alternative classification is required.
Final Conclusion: The ruling establishes that the imported product, being a premix/preparation composed of an active enzyme with carriers and stabilizers and used specifically for animal feeding, is to be classified under Heading 2309 90 90; this resolves the classification question between the specific end-use heading and the residuary enzyme heading and binds the parties with respect to the advance ruling.
Ratio Decidendi: A granular preparation containing an active enzyme together with carriers and stabilizers that, in its as-imported form, is marketed and used exclusively as a premix/feed additive for animals is classifiable under Heading 2309 (preparations of a kind used in animal feeding) rather than under the residuary enzyme heading 3507, applying GRI and HSN Explanatory Notes and preferring the specific end-use entry over a residual entry.
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