Tariff classification of animal feed supplements turned on whether synthetic vitamin mixtures fall under vitamins or animal feed preparations.

Animal feed supplements Pentaforte and Famitone were analysed for classification between Heading 23.02 and Heading 29.36 of the Central Excise Tariff. The majority treated Heading 23.02 as limited to products of a kind used in animal feeding obtained from vegetable or animal materials, and excluded synthetic vitamin mixtures with additives; it then placed the goods under Heading 29.36, which expressly covers vitamins, provitamins and intermixtures thereof even with solvents, stabilisers or minerals. The dissent considered synthetic animal feed supplements within Heading 23.02 and outside Heading 29.36. The majority view prevailed, affirming classification under Heading 29.36.

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Issues: Whether the animal feed supplements Pentaforte and Famitone were classifiable under Heading 23.02 of the Central Excise Tariff as preparations of a kind used in animal feeding, or under Heading 29.36 as provitamins, vitamins and intermixtures thereof.

Analysis: The majority held that Heading 23.02, read with Chapter Note 1 to Chapter 23, was confined to products of a kind used in animal feeding obtained by processing vegetable or animal materials and did not extend to synthetic preparations mainly consisting of vitamins with other additives. The products were found to be synthetic vitamin mixtures, not residues or wastes traceable to food-industry materials, and therefore outside Chapter 23. Heading 29.36, on the other hand, expressly covered vitamins, provitamins and intermixtures thereof, whether or not in solvent, and the presence of minerals, solvents, stabilisers and similar ingredients did not take the products out of that heading. The majority also applied the interpretative rule that where goods are prima facie classifiable under two headings, the heading occurring later in numerical order prevails.

Conclusion: The goods were held classifiable under Heading 29.36 and the assessee's classification under Heading 23.02 was rejected.

Final Conclusion: The appeal failed before the majority, and the tariff classification in favour of Heading 29.36 was affirmed.

Dissenting Opinion: The Member Judicial held that Heading 23.02 was broad enough to include animal feed supplements, including synthetic preparations used exclusively for animal feeding, and that Heading 29.36 did not cover mixtures containing vitamins with other substances such as minerals, stabilisers and solvents. On that view, the products were classifiable under Heading 23.02 and the appeal would have been allowed.

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