Animal feed supplements classification prevails for coccidiostat preparations used in feeding, not medicaments.

Preparations containing coccidiostats with carriers, when used in animal feeding, were held classifiable under Heading 23.02 as animal feed supplements rather than under sub-heading 3003.10 as medicaments. The Board's circular and the HSN explanatory notes supported classification under Heading 23.02 for premixes of this kind, and the absence of evidence showing the goods to be medicaments was decisive. The proportion of active ingredient was not treated as controlling, and the Larger Bench decision in Tetragon Chemie was applied to confirm that such products are supplements added to the ration for the desired animal-feeding effect.

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Issues: Whether the products Coxidot powder and Coxigard powder were classifiable under Heading 23.02 as animal feed supplements or under sub-heading 3003.10 as medicaments.

Analysis: The preparations contained coccidiostats with carriers and were used in animal feeding. The Board's circular clarified that such preparations ordinarily fall under Heading 23.02 if they are of a kind used in animal feeding, and the explanatory notes to the HSN specifically include premixes containing coccidiostats. No evidence was produced to show that the goods were medicaments. The proportion of active ingredient was not ative because the nature and proportion of substances may vary according to the animal product required. The Larger Bench decision in Tetragon Chemie was also applied to hold that such preparations are supplements given in addition to the ration to obtain the desired results.

Conclusion: The products were classifiable under Heading 23.02 as animal feed supplements and not under sub-heading 3003.10 as medicaments.

Final Conclusion: The Revenue's challenge to the classification failed and the assessee's classification was upheld.

Ratio Decidendi: Preparations containing coccidiostats and carriers, when shown to be used in animal feeding and not established to be medicaments, are classifiable as animal feed supplements under Heading 23.02.

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