Animal feed products classification under Chapter 23.02 prevails despite processing features and additives, not Chapter 29.36 mixtures of vitamins.

Products accepted as goods of a kind used in animal feeding are classifiable under Chapter Heading 23.02, even if they are not obtained by the specific processing contemplated by the note to Chapter 23. The Tribunal held that the presence of solvents, diluents and antioxidants, and the manufacturing process relied on by the Revenue, did not alter the settled tariff position. On that basis, the products were treated as falling under Chapter Heading 23.02 and not as mixtures of vitamins under Chapter Heading 29.36.

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Issues: Whether the products "DIL VIT D3-200" and "DIL'VIT D3-500" were classifiable under Chapter Heading 23.02 as products of a kind used in animal feeding, or under Chapter Heading 29.36 as mixtures of vitamins.

Analysis: The products were accepted to be of a kind used in animal feeding. The Tribunal relied on earlier decisions holding that such products fall under Chapter Heading 23.02 even if they are not obtained by processing vegetable or animal material to the extent required by the note to Chapter 23. The reasoning adopted by the Revenue, based on the manufacturing process and the presence of solvents, diluents and antioxidants, did not displace the settled classification position.

Conclusion: The products were held classifiable under Chapter Heading 23.02 and not under Chapter Heading 29.36, in favour of the assessee.

Ratio Decidendi: Goods of a kind used in animal feeding are classifiable under Chapter Heading 23.02 notwithstanding that they are not obtained by the specific processing contemplated by the note to Chapter 23.

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