Animal feed supplement classification prevails over vitamin mixture heading for premix with carriers and additives.

Vitamin premix mixed with carriers and other ingredients, specially prepared for use as an animal feed supplement and known in trade as such, falls under Chapter Heading 2309 as a preparation of a kind used in animal feeding. The tariff classification under Chapter 29 as an intermixture of vitamins was rejected because the product's essential character and trade recognition aligned with animal feed use, consistent with the Board circular and earlier authorities on similar vitamin mixtures. On that basis, the goods were correctly classified under Chapter 2309 and the appeal succeeded.

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Issues: Whether the imported vitamin premix / poultry feed supplement was classifiable under Chapter Heading 2309 as a preparation of a kind used in animal feeding, or under Chapter Heading 2936 as an intermixture of vitamins.

Analysis: The product consisted of vitamins mixed with carriers and other ingredients specially added for use as an animal feed supplement. The Board's circular clarified that preparations containing active substances such as vitamins, along with carriers, would fall under the heading for preparations of a kind used in animal feeding, provided they are ordinarily known in trade as products for animal feeding. Earlier decisions on identical or similar products, including the Supreme Court's ruling on vitamin mixtures used in animal feed, consistently held that such preparations are classifiable as animal feed supplements and not as vitamins in Chapter 29. The imported goods were found to be identical to the products covered by those authorities.

Conclusion: The goods were correctly classifiable under Chapter Heading 2309 as animal feed supplements and not under Chapter Heading 2936; the appeal succeeded.

Ratio Decidendi: A vitamin preparation with carriers and other ingredients, specially made for use as an animal feed supplement and known in trade as such, is classifiable under the tariff entry for preparations of a kind used in animal feeding rather than as a vitamin mixture under Chapter 29.

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