Animal feed supplements classifiable under Chapter 23 where vitamin and mineral formulations serve to meet feed deficiencies.

Animal feed supplements manufactured and marketed as vitamin and mineral formulations were held classifiable under Chapter 23 of the Central Excise Tariff Act as preparations of a kind used in animal feeding, not under Chapter 29. The classification turned on the wide scope of Heading 23.02 and the chapter note using the word "includes", which was read to cover feed supplements intended to compensate deficiencies of proteins, minerals and vitamins. Prior Tribunal reasoning on identical products, supported by departmental correspondence, tariff conference notes and the corresponding HSN heading, was treated as confirming Chapter 23 treatment.

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Issues: Whether the animal feed supplements manufactured and marketed as vitamin and mineral formulations were classifiable under Chapter 23 of the Central Excise Tariff Act, 1985 as preparations of a kind used in animal feeding, or under Chapter 29.

Analysis: The classification turned on the scope of Heading 23.02 and the meaning of the word "includes" in the chapter note to Chapter 23. The prior Tribunal decision on identical products had held that the heading is of wide import and that animal feed supplements devised to compensate deficiencies of proteins, minerals and vitamins fall within it. The contemporaneous understanding reflected in departmental correspondence and tariff conference notes also supported classification under Chapter 23, and the HSN corresponding heading was treated as a useful guide in construing the tariff entry.

Conclusion: The products were correctly classifiable under Chapter 23 and not under Chapter 29; the assessee's classification was accepted.

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