Classification of vitamin concentrates for animal feed affirmed under heading 2309 over chapter 2936; appeal disposed.

The article addresses classification of imported vitamin concentrates for animal feed, applying the common parlance/trade parlance test and treating end use as a relevant factor; the SC endorsement of reliance on the Harmonized System Nomenclature and the primacy of the General Rules for Interpretation (GIR), notably GIR 1, are highlighted, limiting HSN reliance where headings diverge. Prior Tribunal guidance on distinguishing chemically defined vitamins from animal feed preparations is noted. On the facts, the impugned goods were treated as animal feed preparations classifiable under heading 2309, with the appeal disposed accordingly.

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Issues: Whether the imported vitamins (Vitamin E 50% Feed Grade; Vitamin B2 80% Feed Grade; Vitamin C 35% Feed Grade) are classifiable under CTH 2936 (provitamins/vitamins) or under CTH 2309 (preparations of a kind used in animal feeding) for the purposes of customs duty and related consequences.

Analysis: Applicable legal framework included the General Rules for Interpretation of the First Schedule (GRI 1 and Rule 3(a)), the First Schedule to the Customs Tariff Act, 1975, and the HSN Explanatory Notes. The HSN Explanatory Notes may be used as binding guidance where the domestic tariff entry is aligned with the HSN. The tests considered were the common/trade parlance test and the end-use/use-or-adaptation test; both are to be applied restrictively and only if statutory provisions or chapter/heading notes permit. Chapter 23 Note is inclusive for products of a kind used in animal feeding and includes preparations for use in making complete feeds (premixes/concentrates). Chapter 29 applies to separate chemically defined organic compounds; absence of conclusive chemical expert evidence that the imported items are separate chemically defined compounds undermines classification under Chapter 29. Revenue failed to discharge the burden of proof to show the goods fall within Chapter 29. Documentary material (including trade/departmental guidance and premix definitions) and the alignment of the domestic tariff with HSN supported treatment of the goods as preparations used in animal feeding or premixes.

Conclusion: The impugned order classifying the goods under CTH 2936 is set aside and the appeal is allowed to the limited extent that the imported vitamins are held classifiable under CTH 2309. The appellant is eligible for consequential relief as provided in law.

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