Animal feed classification under Heading 2302 was upheld because the evidence supported exclusive use in animal feeding.

Classification of the disputed products turned on whether they were animal feed supplements under Heading 2302 of the Central Excise Tariff Act, 1985, or goods of a different tariff description. The classification was sustained because the materials on record, including HSN notes, trade parlance, dealer affidavits, expert opinions, and evidence of use, supported the finding that the products were premixes used exclusively for animal feeding and not medicaments. The record also showed that some items were not manufactured by the respondent, some were repacked imported goods, and certain items had already been treated as animal feed in earlier orders. The Revenue failed to displace this evidence or show any basis to disturb the classification.

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Issues: Whether the disputed products were correctly classifiable as animal feed supplements under Heading 2302 of the Central Excise Tariff Act, 1985, and whether the Revenue had shown any ground to disturb that classification.

Analysis: The appeal involved a challenge to the Commissioner's finding that the products were premixes used exclusively for animal feeding and not medicaments or other goods falling under the headings suggested by the Department. The classification was examined with reference to the HSN notes, trade parlance, dealer affidavits, expert opinions, and the evidence regarding the nature and use of the products. It was found that the Revenue had not specifically assailed the Board's order relied upon by the Commissioner, nor had it displaced the evidence accepted in defence. The record also showed that some items were not manufactured by the respondent, some were repacked imported goods, and certain items had already been treated as animal feed in earlier orders.

Conclusion: The disputed goods were held to be classifiable under Heading 2302 of the Central Excise Tariff Act, 1985, and the Revenue failed to make out any basis for interference.

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