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Issues: Whether the 17 enzyme-based products imported for use in animal feed were classifiable under heading 2309 as preparations of a kind used in animal feeding, or under heading 3507 as enzymes and prepared enzymes.
Analysis: The products were found to be compound preparations consisting of active enzymes together with carriers, preservatives, stabilisers and other inactive ingredients, and were intended for specific use in animal feeding. The heading 2309 framework, including the chapter note and the HSN explanatory notes, was applied to treat premixes and similar preparations used in animal feed as classifiable under that heading. The available trade evidence, end-use material, manufacturer literature, certificate of animal-grade use, test reports and departmental circulars supported the conclusion that the goods were known in trade as animal feed preparations. The exclusion for protein substances of Chapter 35 was held not to apply because the goods were not mere enzymes, but prepared products with specific use in feed.
Conclusion: The goods were held classifiable under heading 2309 and specifically under subheading 23099090, and not under heading 3507.