Specific tariff entry for animal feed supplements prevails over general classification where product is meant for cats and dogs.

Promix-Y, a veterinary tablet used as a food supplement for cats and dogs, was held classifiable under Central Excise Tariff Heading 23.02 as an animal feed preparation. The classification followed the specific entry for preparations used in animal feeding, since the product was not covered by Chapter 29 or medicaments under Headings 30.03 or 30.04. Mere predominance of protein did not make it a protein concentrate under Chapter 21. The specific animal feed entry prevailed over the general heading under 21.07, and the appeal was rejected.

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Issues: Whether the product Promix-Y, described as veterinary tablets and used as food supplement for cats and dogs, was classifiable under Chapter Heading 23.02 of the Central Excise Tariff or under Chapter Heading 21.07.

Analysis: The product was found to be meant for dogs and cats and to be used as an animal feed supplement. The Board's clarifications treated preparations of a kind used in animal feeding as classifiable under Heading 23.02, provided they were not covered by Chapter 29 or medicaments of Heading 30.03 or 30.04. The product did not fall under those excluded headings. Mere predominance of protein did not make it a protein concentrate within Note 5 of Chapter 21. A specific entry for animal feed supplements was available in Chapter 23, and the specific classification was preferred over the general entry under Chapter 21.

Conclusion: The product was correctly classifiable under Chapter Heading 23.02 and not under Chapter Heading 21.07. The appeal was rejected.

Ratio Decidendi: Where a goods description squarely fits a specific tariff entry for animal feed preparations, it must be classified there rather than under a broader residual or general heading, and composition alone does not displace that specific classification.

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