Central Board of Indirect Taxes clarifies DHA Algal Oil classification under headings 1515-1518, aligning with 2022 WCO amendments.

The circular from the Central Board of Indirect Taxes & Customs addresses the classification of DHA Algal Oil, a product derived from marine algae and used in health foods. The document clarifies that DHA Algal Oil, whether in oil or powdered form, is categorized under microbial fats and oils. It specifies that the product should be classified under headings 1515, 1516, 1517, or 1518 based on its characteristics, processing extent, and whether it is edible or inedible. This decision aligns with the World Customs Organization's Harmonized System of Nomenclature 2022 amendments.

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