Animal feeding preparation classification prevails for Microvit E Promix 50 over vitamin E tariff headings.

Applying an earlier Larger Bench ruling on similar tariff entries, Microvit E Promix 50 was treated as a preparation used in animal feeding rather than a vitamin E preparation of Chapter 29. The classification therefore fell under Heading 23.09 for Customs purposes and Heading 23.02 for Central Excise purposes, and the Customs House classification under Heading 2936.28 and Heading 2936.00 was not accepted.

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Issues: Whether the product "Microvit E Promix 50" was classifiable as a preparation of a kind used in animal feeding under Heading 23.09 for Customs purposes and Heading 23.02 for Central Excise purposes, or under Heading 2936.28 of the Customs Tariff and Heading 2936.00 of the Central Excise Tariff.

Analysis: The product was already the subject of a Larger Bench decision involving similar tariff entries. The ruling applied there treated products of this kind as preparations used in animal feeding rather than as vitamin E preparations falling under Chapter 29. On that basis, the classification adopted by the Customs House was not accepted.

Conclusion: The product was held classifiable under Heading 23.09 for Customs purposes and Heading 23.02 for Central Excise purposes, against the Revenue.

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