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Taxation Central Ministry of Finance Customs Tariff Act, 1975

Clarification on the classification of product DHA Algal Oil

25-May-2023 | Instruction No. 18/2023

CBIC has issued a circular regarding the Clarification on the classification of product DHA Algal Oil wherein it has been decided that the DHA Algal Oil falls in the category of microbial fats and oils.

By virtue of this circular, the following points have been observed:
1. Vegetable fat and oils are more specifically covered under Chapter 15 than vegetable saps and extracts under the heading 1302.
2. DELA Alga is one of the seal components that take up food supplements and is not a food preparation in itself.
3. The product is not DHA itself, but an oil containing DHA and thus not a distinct capital under the category of polyunsaturated fatty acids.

Further, it is clarified that DHA Algal Oil in oil form as well as in powder form (oil microencapsulated in powder) are DHA Algal Oil.

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