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Issues: Whether the product "Cycostat" was classifiable under Heading 23.02 as an animal feed supplement or under Heading 30.03 as a medicament.
Analysis: The product contained robindine with carriers and was shown by the chemical test report and trade literature to be a preparation used in animal feeding. The decision turned on the composition, the ordinary trade understanding of the product, and the commercial parlance test. Preparations of the kind used in animal feeding, including premixes containing coccidiostats, fall within Heading 23.02, while products of Chapter 29 and medicaments of Heading 30.03 are excluded. On the material placed, the product was bought and sold as an animal feed supplement and was primarily used in poultry feed.
Conclusion: The product was held classifiable under Heading 23.02 as animal feed supplement and not under Heading 30.03 as a medicament, in favour of the assessee.