https://www.taxtmi.com/caselaws?id=100471 Classification of "Cycostat" depends on its composition, principal use and commercial parlance. The preparation contained robindine with carriers, was supported by chemical testing and trade literature as being used in animal feeding, and was bought and sold primarily for incorporation in poultry feed. Preparations used in animal feeding, including premixes containing coccidiostats, fall under Heading 23.02, whereas products of Chapter 29 and medicaments under Heading 30.03 are excluded. "Cycostat" was therefore classifiable as an animal feed supplement under Heading 23.02 rather than as a medicament. en-us Wed, 17 Oct 2001 00:00:00 +0530 Wed, 22 Feb 2012 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100471 Classification of "Cycostat" depends on its composition, principal use and commercial parlance. The preparation contained robindine with carriers, was supported by chemical testing and trade literature as being used in animal feeding, and was bought and sold primarily for incorporation in poultry feed. Preparations used in animal feeding, including premixes containing coccidiostats, fall under Heading 23.02, whereas products of Chapter 29 and medicaments under Heading 30.03 are excluded. "Cycostat" was therefore classifiable as an animal feed supplement under Heading 23.02 rather than as a medicament. Case-Laws Central Excise Wed, 17 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100471