Animal feed supplement classification under Tariff Item 23099090 upheld for a plant-derived preparation used in feeding.

Section 28I does not bar an advance ruling application unless the same question is already pending in the applicant's case or has been decided by a court or appellate forum; a prior show cause notice on a different product did not trigger the bar. On classification, Enviva EO 101G was treated as an animal feed supplement composed of thymol and cinnamaldehyde with carriers, intended for pig and poultry diets, and not as a separate chemically defined organic compound under Chapter 29. It was therefore placed in Heading 2309 and Tariff Item 23099090 as a preparation used in animal feeding.

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Issues: (i) whether the application for advance ruling was barred under section 28I of the Customs Act, 1962 in view of an earlier show cause notice concerning a different product; and (ii) whether Enviva EO 101G is classifiable under Tariff Item 23099090 as a preparation of a kind used in animal feeding.

Issue (i): whether the application for advance ruling was barred under section 28I of the Customs Act, 1962 in view of an earlier show cause notice concerning a different product.

Analysis: The bar under section 28I applies only where the question raised is already pending in the applicant's case or has already been decided by a court or appellate forum. The earlier show cause notice related to Enviva Pro 201BA, which was a different product with a different composition and use from Enviva EO 101G. The pending proceeding therefore did not cover the same question as the present application.

Conclusion: The application was not barred under section 28I, and the issue was decided in favour of the applicant.

Issue (ii): whether Enviva EO 101G is classifiable under Tariff Item 23099090 as a preparation of a kind used in animal feeding.

Analysis: Heading 2309 covers complete feeds, feed supplements, and premixes used in animal feeding. Enviva EO 101G was found to be an animal feed supplement composed of thymol and cinnamaldehyde with carriers such as maltodextrin and water. The product was intended for use in pig and poultry diets to improve feed intake, gut health, immunity, and performance. The ingredients were treated as plant-derived materials processed beyond their original characteristics, and the product was not treated as a separate chemically defined organic compound falling within Chapter 29. On that basis, the product fit within Heading 2309 and more specifically within the residual tariff entry for other preparations used in animal feeding.

Conclusion: Enviva EO 101G is classifiable under Tariff Item 23099090, and this issue is decided in favour of the applicant.

Final Conclusion: The advance ruling recognizes the product as a covered animal-feed preparation and permits the application to succeed on classification.

Ratio Decidendi: A preparation intended for animal feeding that functions as a feed supplement or premix, and is not a separate chemically defined organic compound, falls within Heading 2309 and the residual entry for other preparations used in animal feeding.

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