CESTAT Mumbai upholds classification of brown rice protein powder under CTH 3504 as a protein concentrate. The ruling confirms eligibility for corresponding duty rates.
Brown Rice Protein Powder Ruled Classifiable Under CTH 3504
CESTAT, Mumbai, has confirmed the classification of brown rice protein powder under Customs Tariff Heading (CTH) 3504, which covers protein concentrates and isolates. The tribunal rejected arguments for alternate classification under food preparations, emphasizing the product’s primary use as a nutritional protein source.
The applicant demonstrated that the powder contains over 70% protein content, is used in dietary supplements, and undergoes industrial processing to extract protein. The tribunal applied Rule 3(a) of the Interpretation Rules to the First Schedule of the Customs Tariff Act, 1975, favouring specific description over general headings.
This decision provides clarity for importers of plant-based protein products. Practitioners should ensure accurate declaration under CTH 3504 to avoid disputes. The ruling may influence classification of similar functional food ingredients.
Citations
- Customs Tariff Act, 1975, Rule 3(a)
