TaxTMI 
TaxTMI 
2026 (8) TMI 168
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....pplicant seeks advance ruling on the question of classification of 'Magnesium Bis-glycinate Chelate' under the Customs Tariff of India. The said product has the following composition: PRODUCT COMPOSITION Constituent % of Constituent Magnesium Bisglycinate Chelate > 79 % Citric Acid < 11% Water ≤10% The product Magnesium Bis-glycinate Chelate is a co-ordination compound, which is represented by the chemical formula C4H8MgN204. A co-ordination compound consists of a central metal atom or ion bonded to surrounding molecules or anions called ligands. In Magnesium Bis-glycinate Chelate, there is one central Magnesium Ion which is bound to Nitrogen atom of amino group and oxygen atom of Carboxyl group respectively of each of the two Molecules of the Amino Acid, Glycine. 3. The applicant stated that Citric Acid in the said product acts as Stabilizing agent as would be evident from the following websites: a) https://www.lohmann-minerals.com/products/product finder/lomachelatexr-magnesium-bisglycinate/ b) https://pdf.benchchem.com/84/identifying_and mitigating_degradation_pathways_of_magnesium_bisglycinate.pdf ....
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....servation, which is permissible as per Note 1 (f). 7. The applicant further submitted that merely because the use of the product is for nutritional purpose, it will not fall under Heading 21.06, which is a residual heading for food preparations not elsewhere specified. Once it is clear that the product falls under Chapter 29 as submitted herein above, it cannot be classified under the residual Heading 21.06. 8. Port of Import and reply from Jurisdictional Commissionerate In terms of provisions of the Section 28-1 (1) of the Customs Act, 1962 read with Sub-Regulation no. (7) of the Regulation no. 8 of the Customs Authority for Advance Rulings Regulations, 2021, on the receipt of the said application, office of the CAAR, Mumbai forwarded copy of the said application/submissions to the concerned Jurisdictional Customs Commissionerate i.e. the Commissioner of Customs, NS-I, Nhava Sheva, JNCH, Uran, Dist. Raigad calling upon them to furnish the relevant records with comments, if any, in respect of said application on 01.06.2026 & 03.07.2026. However, no reply has been received from Jurisdictional Commissionerate till date. 9. Records of Personal Hearing: Advocate representat....
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....ordination compound of magnesium and glycine having a definite chemical formula. The applicant further clarified that citric acid is used only as a stabilizer and does not contribute to the essential character of the goods, that no other active ingredients, carriers or excipients are present in the product, and that the goods are imported in bulk as a raw material and not as a finished food supplement. The applicant also furnished the manufacturer's process flow chart dated 21.07.2026, which demonstrates that the product is obtained by reacting magnesium oxide with glycine in an aqueous medium, resulting in the formation of Magnesium Bis-glycinate Chelate, with citric acid added solely as a stabilizer. Hereto the manufacture's process flow chart of the said product as below: - Manufacturing process for Magnesium Bisglycinate Chelate Magnesium oxide is reacted with 2 moles of glycine in an aqueous environment. Under these conditions, the magnesium forms a coordinate covalent bond with the ionized carboxylic acid moiety of glycine, and a coordinate covalent bond with the neutral amino group of glycine. Glycine and citric acid are dissolved in water, magnesium oxid....
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.... elsewhere specified or included: lactose syrup: glucose syrup and malto dextrine syrup kg. 150% - 2106 90 50 --- Compound preparations for making non-alcoholic beverages kg. 150% - 2106 90 60 --- Food flavouring material kg. 150% - 2106 90 70 --- Churna for pan kg. 150% - 2106 90 80 --- Custard powder --- Other : kg. 150% - 2106 90 91 ---- Diabetic foods kg. 150% - 2106 90 92 ---- Sterilized or pasteurized millstone kg. 150% - 2106 90 99 ---- Other kg. 150% - It is find that in the present case, the imported goods are not a food preparation. The documents on record establish that the product is Magnesium Bis- glycinate Chelate, a single chemically defined coordination compound formed by the reaction of magnesium oxide with two molecules of glycine. The manufacturer has further clarified that citric acid is added only as a stabilizer during manufacture and that there are no additional active ingredients, carriers, excipients or flavouring agents. The product is imported in bulk as a raw material for further manufacture of nutritional supplements and is not imported a....
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....ther kg. 7.5% - 2922 43 00 -- Anthranilic acid and its salts: 2922 44 00 -- Tilidine (INN) and its salts kg. 7.5% - 2922 49 -- Other : 2922 49 10 --- Amino acetic acid (glycine) kg. 7.5% - 2922 49 20 --- N-methyl taurine kg. 7.5% - 2922 49 90 --- Other kg. 7.5% - 2922 50 - Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function : --- Para-amino-salicylic acid, Methyl anthranilate, Procaine hydrochloride, Amino anisic acid anilide,L-tyrosine (p-hydroxyphenyl amine) : * Relevant portion of Explanatory Note as under :- 1.- Except where the context otherwise requires, the headings of this Chapter apply only to : (a) Separate chemically defined organic compounds, whether or not containing impurities; (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other ....
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....ed, whichever occurs last in numerical order in the Chapter; and (3) Co-ordination compounds, other than products classifiable in sub-Chapter XI or heading 29.41, are to be classified in the heading which occurs last in numerical order in Chapter 29. among those appropriate to the fragments formed by "cleaving" of all metal bonds, other than metal-carbon bonds. The product under consideration, "Magnesium Bis-glycinate Chelate", is a chemically defined coordination compound consisting of a magnesium ion coordinated with two molecules of the amino acid glycine. In terms of Note 5(C)(3) to Chapter 29, coordination compounds are classifiable under the heading appropriate to the organic ligand obtained on cleavage of the metal bond. Since the organic ligand is glycine, an amino acid falling under Heading 2922, the product is appropriately classifiable under Heading 2922. Further, the presence of citric acid as a stabilizer and water does not affect its classification, as the addition of stabilizers necessary for preservation or transport and the presence of water are specifically permitted under Chapter Note 1(f) and Note 1(d) to Chapter 29. 11.3 Heading 2941 covers "Anti....
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....n. Therefore, the product cannot be classified under Heading 2941 and is appropriately classifiable under Heading 2922, being a coordination compound whose organic ligand is glycine, an amino acid covered by Heading 2922. 12. I find that the product under consideration consists of Magnesium Bis-glycinate Chelate (>79%), Citric Acid (<11%) and Water (≤10%). The manufacturer has certified that the imported product is a single chemically defined coordination compound formed by reaction of magnesium oxide with two molecules of glycine in an aqueous medium. The manufacturing process further establishes that citric acid is used only as a stabilizer during manufacture and that there are no free magnesium salts, free glycine or any other active ingredients, carriers or excipients in the finished product. The product is imported in bulk as a raw material for manufacture of nutritional supplements and not as a finished food supplement. 13. I also note that the classification of goods under the Customs Tariff is determined by their objective characteristics and composition at the time of importation, and not by their intended end use. Although the product is imported for use as an in....