Tariff classification of vitamin and mineral premix as starch preparations under Chapter 1901 attracts nil duty

Vitamin premix and mineral premix made from processed starch with added vitamins and minerals were treated as starch-based preparations rather than separate chemically defined compounds. Chapter Heading 2936 did not apply because it covers provitamins, vitamins and intermixtures used primarily as vitamins, and Chapter Heading 2851 did not apply because the mineral premix was only a homogeneous mixture, not a separate chemically defined compound. Chapter Heading 1901 was found to be the more specific tariff entry, supported by the HSN notes, so the goods were classifiable as preparations of starch and attracted nil rate of duty.

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Issues: Whether vitamin premix and mineral premix were classifiable under Chapter Headings 2936 or 2851 of the Central Excise Tariff Act, 1985, or under Chapter Heading 1901 as preparations of starch attracting nil rate of duty.

Analysis: The goods were manufactured from processed starch to which vitamins and minerals were added, making them starch-based premixes and not separate chemically defined compounds. Chapter Heading 2936 covers provitamins, vitamins and intermixtures used primarily as vitamins, which did not fit the goods in question. Chapter Heading 2851 applies to separate chemically defined compounds, whereas the mineral premix was a homogeneous mixture of ingredients and not such a compound. The tariff entry under Chapter Heading 1901 was found to be more specific, and the HSN notes supported inclusion of such starch preparations with added nutrients under Chapter 19.

Conclusion: The vitamin premix and mineral premix were correctly classifiable under Chapter Heading 1901 as preparations of starch and were chargeable to nil rate of duty.

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