https://www.taxtmi.com/caselaws?id=98038 Preparations used in animal feeding containing vitamins, provitamins, minerals, carbohydrates, proteins, carriers and similar additives were treated as falling within Heading 23.02 where trade usage, labels, expert material and HSN notes showed them to be animal feed supplements or premixes, and the broader wording of the heading was read as extending beyond materials obtained only by processing vegetable or animal matter. The materials were not classified under Heading 29.36 because the record did not establish that they were used primarily as vitamins. Niger seed extractions and rice bran extractions were likewise regarded as animal feed for tariff purposes, as technical and trade evidence showed they were used as feed ingredients and understood in commerce as feed materials. en-us Thu, 17 Sep 1998 00:00:00 +0530 Thu, 18 Dec 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98038 Preparations used in animal feeding containing vitamins, provitamins, minerals, carbohydrates, proteins, carriers and similar additives were treated as falling within Heading 23.02 where trade usage, labels, expert material and HSN notes showed them to be animal feed supplements or premixes, and the broader wording of the heading was read as extending beyond materials obtained only by processing vegetable or animal matter. The materials were not classified under Heading 29.36 because the record did not establish that they were used primarily as vitamins. Niger seed extractions and rice bran extractions were likewise regarded as animal feed for tariff purposes, as technical and trade evidence showed they were used as feed ingredients and understood in commerce as feed materials. Case-Laws Customs Thu, 17 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98038