https://www.taxtmi.com/caselaws?id=93152 Preparations containing coccidiostats with carriers, when used in animal feeding, were held classifiable under Heading 23.02 as animal feed supplements rather than under sub-heading 3003.10 as medicaments. The Board's circular and the HSN explanatory notes supported classification under Heading 23.02 for premixes of this kind, and the absence of evidence showing the goods to be medicaments was decisive. The proportion of active ingredient was not treated as controlling, and the Larger Bench decision in Tetragon Chemie was applied to confirm that such products are supplements added to the ration for the desired animal-feeding effect. en-us Fri, 06 Aug 1999 00:00:00 +0530 Tue, 08 Nov 2011 16:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93152 Preparations containing coccidiostats with carriers, when used in animal feeding, were held classifiable under Heading 23.02 as animal feed supplements rather than under sub-heading 3003.10 as medicaments. The Board's circular and the HSN explanatory notes supported classification under Heading 23.02 for premixes of this kind, and the absence of evidence showing the goods to be medicaments was decisive. The proportion of active ingredient was not treated as controlling, and the Larger Bench decision in Tetragon Chemie was applied to confirm that such products are supplements added to the ration for the desired animal-feeding effect. Case-Laws Central Excise Fri, 06 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93152