https://www.taxtmi.com/caselaws?id=96484 Proper tariff classification of Phosphoryl-A and Phosphoryl-B turned on their composition, use, trade understanding and technical material. The products were accepted as being used as animal feed supplements, and the reasoning of the Larger Bench was applied that animal feeding preparations containing vitamins, nutrients and diluents fall under Heading 23.02 rather than the chemical heading. On that basis, the goods were treated as animal feed supplements and not as dicalcium phosphate under Heading 28.35, so the classification under Heading 23.02 was sustained. en-us Wed, 10 Mar 1999 00:00:00 +0530 Mon, 02 Jan 2012 16:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96484 Proper tariff classification of Phosphoryl-A and Phosphoryl-B turned on their composition, use, trade understanding and technical material. The products were accepted as being used as animal feed supplements, and the reasoning of the Larger Bench was applied that animal feeding preparations containing vitamins, nutrients and diluents fall under Heading 23.02 rather than the chemical heading. On that basis, the goods were treated as animal feed supplements and not as dicalcium phosphate under Heading 28.35, so the classification under Heading 23.02 was sustained. Case-Laws Central Excise Wed, 10 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96484