https://www.taxtmi.com/caselaws?id=81657 Animal feed supplements manufactured and marketed as vitamin and mineral formulations were held classifiable under Chapter 23 of the Central Excise Tariff Act as preparations of a kind used in animal feeding, not under Chapter 29. The classification turned on the wide scope of Heading 23.02 and the chapter note using the word "includes", which was read to cover feed supplements intended to compensate deficiencies of proteins, minerals and vitamins. Prior Tribunal reasoning on identical products, supported by departmental correspondence, tariff conference notes and the corresponding HSN heading, was treated as confirming Chapter 23 treatment. en-us Mon, 07 Oct 1991 00:00:00 +0530 Tue, 28 Jun 2011 10:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81657 Animal feed supplements manufactured and marketed as vitamin and mineral formulations were held classifiable under Chapter 23 of the Central Excise Tariff Act as preparations of a kind used in animal feeding, not under Chapter 29. The classification turned on the wide scope of Heading 23.02 and the chapter note using the word "includes", which was read to cover feed supplements intended to compensate deficiencies of proteins, minerals and vitamins. Prior Tribunal reasoning on identical products, supported by departmental correspondence, tariff conference notes and the corresponding HSN heading, was treated as confirming Chapter 23 treatment. Case-Laws Central Excise Mon, 07 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81657