https://www.taxtmi.com/caselaws?id=86850 Promix-Y, a veterinary tablet used as a food supplement for cats and dogs, was held classifiable under Central Excise Tariff Heading 23.02 as an animal feed preparation. The classification followed the specific entry for preparations used in animal feeding, since the product was not covered by Chapter 29 or medicaments under Headings 30.03 or 30.04. Mere predominance of protein did not make it a protein concentrate under Chapter 21. The specific animal feed entry prevailed over the general heading under 21.07, and the appeal was rejected. en-us Fri, 20 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 17:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86850 Promix-Y, a veterinary tablet used as a food supplement for cats and dogs, was held classifiable under Central Excise Tariff Heading 23.02 as an animal feed preparation. The classification followed the specific entry for preparations used in animal feeding, since the product was not covered by Chapter 29 or medicaments under Headings 30.03 or 30.04. Mere predominance of protein did not make it a protein concentrate under Chapter 21. The specific animal feed entry prevailed over the general heading under 21.07, and the appeal was rejected. Case-Laws Central Excise Fri, 20 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86850