Animal feed classification prevails over antibiotic classification where an in-process premix is not reliably shown to be tetracycline.

TMQ was treated as an in-process premix used for animal feed supplementation, so it fell under Heading 2302 as a preparation of a kind used in animal feeding. The test report and cross-examination of the Chemical Examiner were found unreliable because the report was incomplete and did not clearly establish the nature of the sample. Classification under Heading 2941.30 as tetracyclines and their salts was rejected because the product could not be treated as an antibiotic derivative merely on assumptions drawn from the report. The classification issue was also considered covered by the Larger Bench decision relied on in the matter.

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Issues: Whether TMQ was correctly classifiable under Heading 2302 as a preparation of a kind used in animal feeding, or under Heading 2941.30 as tetracyclines and their salts.

Analysis: The product was examined in the context of its manufacturing process and use. The test report and cross-examination of the Chemical Examiner were found unreliable, as the report was incomplete and did not clearly establish the exact nature of the sample. The material was treated as an in-process product used as a premix for animal feed supplement TM 100. On that basis, the reasoning adopted by the appellate authority was that an in-process feed additive could not be classified as an antibiotic, derivative, or salt of tetracycline merely because of assumptions in the test report. The classification issue was also considered to be covered by the Larger Bench decision relied upon in the case.

Conclusion: TMQ was not classifiable under Heading 2941.30 and was correctly treated as falling under Heading 2302; the Revenue's contention failed.

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