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    <title>2023 (2) TMI 674 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
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    <description>Lutalin, an omega-6 fatty acid product containing conjugated linoleic acid methyl esters with other fatty acids from sunflower oil, was classified under Heading 2309 and sub-heading 2309 90 90 as a preparation of a kind used in animal feeding. The ruling treated Heading 2309 as an end-use based heading covering feed preparations, premixes and supplementary feed products, and relied on Chapter 29 Note 1, the HSN Explanatory Notes, departmental circulars, trade parlance, manufacturer literature and expert material. Because the product was formulated, marketed and understood for a specific animal-feed use, it was excluded from Chapter 29 as a chemically defined organic compound or mixture of isomers.</description>
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      <description>Lutalin, an omega-6 fatty acid product containing conjugated linoleic acid methyl esters with other fatty acids from sunflower oil, was classified under Heading 2309 and sub-heading 2309 90 90 as a preparation of a kind used in animal feeding. The ruling treated Heading 2309 as an end-use based heading covering feed preparations, premixes and supplementary feed products, and relied on Chapter 29 Note 1, the HSN Explanatory Notes, departmental circulars, trade parlance, manufacturer literature and expert material. Because the product was formulated, marketed and understood for a specific animal-feed use, it was excluded from Chapter 29 as a chemically defined organic compound or mixture of isomers.</description>
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