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Whether the imported preparation is classifiable as an...

Imported animal-feed premix's classification as feed additive under heading 2309 - Chapter 35 exclusion inapplicable; classified 2309 90 90

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Customs January 16, 2026 Case Laws AAR
Whether the imported preparation is classifiable as an animal-feed preparation under heading 2309: the authority held that trade parlance, supplier declaration and product composition establish the product as an animal feed additive/premix used exclusively for feeding; therefore it satisfies the essential character test for heading 2309 and subheading 2309 90. On HSN exclusion of Chapter 35 protein substances, the authority found enzymes present only in minute amounts within a mixture of stabilisers and carriers, so the exclusion does not apply - consequence: classification under 2309 90 90. - AAR

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Acts Income Tax