Whether Whey Protein with Over 80% Protein Content Falls Under Tariff Heading 3502 or 2106? Delhi HC Directs CAAR to Reconsider

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Whether Whey Protein with Over 80% Protein Content Falls Under Tariff Heading 3502 or 2106? Delhi HC Directs CAAR to Reconsider

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Published on

09/03/2026

By Mariya Paliwala

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The Delhi High Court has directed the Customs Authority for Advance Ruling (CAAR) to reconsider the tariff classification of whey protein products containing more than 80% protein content, after concerns were raised about a possible misclassification under the Customs Tariff Act. The bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul directed the Customs…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Whether Whey Protein with Over 80% Protein Content Falls Under Tariff Heading 3502 or 2106? Delhi HC Directs CAAR to Reconsider

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