CAAR Mumbai rules Galacto-Oligosaccharides (GOS) powder falls under CTH 2940 00 00 as synthetic oligosaccharides. Classification confirms duty and regulatory treatment.
GOS Powder Classified Under CTH 2940 00 00: CAAR Mumbai
CAAR, Mumbai, has classified Galacto-Oligosaccharides (GOS) powder under Customs Tariff Heading 2940 00 00, which covers carbohydrates and their derivatives not elsewhere specified. The tribunal rejected classification as a food product, noting its industrial production and use as a functional ingredient.
GOS is produced enzymatically from lactose and used as a prebiotic in infant formulas and nutraceuticals. The tribunal applied Rule 1 of the Interpretation Rules, focusing on the chemical nature of the product. It concluded that GOS is a synthetic oligosaccharide, squarely falling under CTH 2940.
The decision provides clarity for manufacturers and importers of specialty food additives. Practitioners should ensure accurate chemical-based classification, particularly for bioengineered compounds. The ruling may influence similar classifications for other functional carbohydrates.
Citations
- Customs Tariff Act, 1975, Rule 1
