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    <title>1994 (5) TMI 67 - CEGAT, NEW DELHI</title>
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    <description>Animal feed supplements Pentaforte and Famitone were analysed for classification between Heading 23.02 and Heading 29.36 of the Central Excise Tariff. The majority treated Heading 23.02 as limited to products of a kind used in animal feeding obtained from vegetable or animal materials, and excluded synthetic vitamin mixtures with additives; it then placed the goods under Heading 29.36, which expressly covers vitamins, provitamins and intermixtures thereof even with solvents, stabilisers or minerals. The dissent considered synthetic animal feed supplements within Heading 23.02 and outside Heading 29.36. The majority view prevailed, affirming classification under Heading 29.36.</description>
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    <pubDate>Mon, 02 May 1994 00:00:00 +0530</pubDate>
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      <title>1994 (5) TMI 67 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83246</link>
      <description>Animal feed supplements Pentaforte and Famitone were analysed for classification between Heading 23.02 and Heading 29.36 of the Central Excise Tariff. The majority treated Heading 23.02 as limited to products of a kind used in animal feeding obtained from vegetable or animal materials, and excluded synthetic vitamin mixtures with additives; it then placed the goods under Heading 29.36, which expressly covers vitamins, provitamins and intermixtures thereof even with solvents, stabilisers or minerals. The dissent considered synthetic animal feed supplements within Heading 23.02 and outside Heading 29.36. The majority view prevailed, affirming classification under Heading 29.36.</description>
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      <pubDate>Mon, 02 May 1994 00:00:00 +0530</pubDate>
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