Customs classification of Virginiamycin turned on product composition, with Chapter 29 prevailing over animal-feed preparation entries.

Virginiamycin imported as STAFAC 1000 was treated as a well-defined chemical of 100% purity with anti-bacterial properties, bringing it within Chapter 29 under Chapter Note 1(a). The competing classification as an animal-feed preparation under Chapter 23 was rejected because the goods were not a premix containing multiple additives. An earlier precedent was distinguished on that factual basis and held inapplicable to these goods. The classification adopted by the Tribunal was therefore rejected and the departmental view prevailed.

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Issues: Whether Virginiamycin imported under brand name STAFAC 1000 was classifiable under Customs Tariff Heading 2941.90 and Central Excise Tariff Heading 2941.90, or under Customs Tariff Heading 2309.90 and Central Excise Tariff Heading 2302.00.

Analysis: The product in the present case was found to be a well-defined chemical of 100% purity with anti-bacterial properties and was covered specifically under Chapter 29 by virtue of Chapter Note 1(a). The earlier decision relied upon by the assessee was distinguished because it dealt with a premix product containing several additives and turned on a different factual matrix. That precedent was therefore held to be inapplicable to the present goods.

Conclusion: The goods were held classifiable under the Chapter 29 heading and not as preparation of a kind used in animal feed under Chapter 23.

Final Conclusion: The classification adopted by the Tribunal was rejected and the departmental view prevailed.

Ratio Decidendi: A goods classification dispute must be decided on the actual composition and character of the product, and a specific chapter note governing a well-defined chemical will prevail over a competing entry for animal-feed preparations where the goods are not a premix.

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