Central Excise - Classification of inter mixtures of vitamins used as animal feed supplements - whether classifiable under Heading 23.02 or in Chapter 30 or Chapter 29
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Tariff classification: vitamin-only animal feed mixtures classifiable under inter mixtures of vitamins heading, not under general feed or medicament headings. Products composed solely of vitamins with only solvents, stabilizers or antioxidants and used as animal feed supplements are specifically classifiable as inter mixtures of vitamins under heading 29.36; they are not to be classified under the general animal-feeding preparations heading or as medicaments, a view supported by HSN Explanatory Notes and a Chief Chemist opinion.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff classification: vitamin-only animal feed mixtures classifiable under inter mixtures of vitamins heading, not under general feed or medicament headings.
Products composed solely of vitamins with only solvents, stabilizers or antioxidants and used as animal feed supplements are specifically classifiable as inter mixtures of vitamins under heading 29.36; they are not to be classified under the general animal-feeding preparations heading or as medicaments, a view supported by HSN Explanatory Notes and a Chief Chemist opinion.
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