Animal-feed supplement classification favoured under tariff entry for preparations used in animal feeding, not inorganic chemical classification.

Di-calcium phosphate was treated as classifiable under heading 23099090 because its controlling use was as a supplement in animal feed manufacture. The product and manufacturing process were undisputed, and the inclusive scope of heading 2309 was applied to goods of a kind used in animal feeding. The competing classification under heading 28352500 as an inorganic chemical was rejected, on the basis that the tariff entry apt for animal-feed preparations covered the product. The classification order was set aside and the assessee's position accepted.

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Issues: Whether di-calcium phosphate manufactured by the assessee was correctly classifiable under heading 23099090 as a preparation of a kind used in animal feeding, or under heading 28352500 as an inorganic chemical.

Analysis: The product and its manufacturing process were not in dispute. The controlling consideration was its end use as a supplement in animal feed manufacture. The scope of heading 2309 was treated as inclusive, and the description was applied to goods of a kind used in animal feeding. On that basis, the product was held to answer the description under heading 23099090. The contrary classification under heading 28352500 was rejected.

Conclusion: The product was held classifiable under heading 23099090 and not under heading 28352500, in favour of the assessee.

Final Conclusion: The impugned classification order was set aside and the appeal succeeded.

Ratio Decidendi: Goods used as a supplement in animal feed are classifiable under the tariff entry covering preparations of a kind used in animal feeding when the entry is otherwise apt, and an inclusive chapter note does not confine the entry only to the illustrative materials mentioned therein.

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