Customs classification of animal feed supplements prevailed over vitamin mixture heading for imported Rovimix products.

Imported goods described as Rovimix E-50 SD, Rovimix H-2 and Rovimix E-50 HD were treated as animal feed supplements because they were found to be specifically used for animal feeding. On that basis, classification under Customs Tariff Heading 29.36 as mixtures or admixtures of vitamins was held to be incorrect. The Tribunal accepted the Revenue's classification under Customs Tariff Heading 23.09 and set aside the contrary view taken by the Commissioner (Appeals).

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Issues: Whether the imported goods, Rovimix E-50 SD, Rovimix H-2 and Rovimix E-50 HD, were classifiable under Customs Tariff Heading 29.36 as mixtures or admixtures of vitamins, or under Customs Tariff Heading 23.09 as animal feed supplements.

Analysis: The goods were found to be specifically used for animal feeding. On that basis, the classification adopted by the Commissioner (Appeals) under Heading 29.36 was held to be incorrect, and the Revenue's stand that the goods were animal feed supplements was accepted.

Conclusion: The goods were held classifiable under Customs Tariff Heading 23.09, and the contrary classification under Heading 29.36 was set aside.

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