Organic chemical classification prevails where a synthetic product is not an animal feed preparation.

3, 5-dinitro-ortho-tolumide was treated as the end product of a synthetic process and therefore as an organic chemical, not as a preparation of a kind used in animal feeding. The classification dispute turned on the distinction between Chapter 23 and Chapter 29, and the relevant materials supporting that distinction, including HSN Explanatory Notes, were applied to exclude a pure organic chemical from the animal feed heading. The view that vitamin-based mixtures with diluents may fall under the animal feed heading was held inapplicable on these facts, and the product was classified under Chapter sub-heading 2942.00.

---

---

Issues: Whether 3, 5-dinitro-ortho-tolumide (D.O.T.) was classifiable under Chapter sub-heading 2302.00 as a preparation of a kind used in animal feeding or under Chapter sub-heading 2942.00 as an other organic chemical.

Analysis: The product was found to be the end result of a synthetic process from orthoxylene and other raw materials, and thus an organic chemical rather than an admixture or preparation meant for animal feed. The Collector (Appeals) was held not to have applied the relevant materials distinguishing the two headings. Reliance was placed on the Larger Bench view that preparations consisting of vitamins mixed with diluents may fall under the animal feed heading, but that principle did not extend to a pure organic chemical. The HSN Explanatory Notes on Chapter 23 also support exclusion of products falling under Chapter 29.

Conclusion: The product was held to be classifiable under Chapter sub-heading 2942.00 and not under Chapter sub-heading 2302.00, in favour of the Revenue.

---