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        Case ID :

        Imported poultry feed premix products containing vitamins,...

        Animal feed premix classification turns on specific use and functional character, placing poultry premixes under Heading 2309.

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                          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.
                                Imported poultry feed premix products containing vitamins, pro-vitamins, amino acids, stabilisers and carriers were examined under GIR 1 by reference to the Chapter Notes and HSN Explanatory Notes. The Authority found that Heading 2936 covers vitamins of general use, including products with additions only for preservation or transport, whereas premixes with active substances and carriers designed for homogeneous dispersion in animal feed fall under Heading 2309. On their composition, manufacture and specific use for poultry growth stages, the products were treated as compound animal feed preparations rather than vitamins of general use and were excluded from Heading 2936. The products were classified under CTI 2309 90 90.
                                Note: It is a system-generated summary and is for quick reference only.

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                                ActsIncome Tax
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