Animal feed supplement classification turns on composition and end use; vitamin preparations with additives fall under Heading 23.02.

A product used exclusively as an animal feed supplement, and containing vitamins together with stabilisers, anti-oxidants, solvents and similar ingredients, is classified as a preparation of a kind used in animal feeding under Heading 23.02 rather than as an intermixture of vitamins under Heading 29.36. The tariff distinction turned on actual composition and end use, and the record showed the product was not a pure vitamin intermixture but a feed preparation. On that basis, the assessee's classification under Heading 23.02 was upheld and the Revenue's challenge failed.

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Issues: Whether Recovit, being a preparation containing vitamins with stabilisers, anti-oxidants, solvents and other ingredients and used exclusively as animal feed supplement, was classifiable under Heading 23.02 or under Heading 29.36 of the Central Excise Tariff Act, 1985.

Analysis: The decisive factor was the product's actual composition and end use. The material on record showed that Recovit was not a pure intermixture of vitamins alone, but contained stabilisers, anti-oxidants, solvents and other ingredients, and was used only as animal feed. The tariff scheme distinguished between Heading 29.36, which covers provitamins, vitamins and intermixtures thereof, and Heading 23.02, which covers preparations of a kind used in animal feeding. The departmental circulars and the factual findings of the lower authorities supported classification of such feed supplements under Heading 23.02 where the product was a preparation used for animal feeding and not a mere vitamin intermixture.

Conclusion: Recovit was correctly classifiable under Heading 23.02 and not under Heading 29.36, and the Revenue's challenge failed.

Final Conclusion: The appeal was rejected on merits, and the classification adopted in favour of the assessee was upheld.

Ratio Decidendi: A product used exclusively as animal feed supplement, and containing vitamins along with stabilisers, anti-oxidants, solvents or similar ingredients, is classifiable as a preparation of a kind used in animal feeding under Heading 23.02 rather than as an intermixture of vitamins under Heading 29.36.

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