https://www.taxtmi.com/caselaws?id=116529 Choline Chloride was treated as classifiable under Tariff sub-heading 2302.00 as a preparation of a kind used in animal feeding, rather than under Chapter 29 as a quaternary ammonium salt. The controlling factor was the scope of Chapter 23 and its chapter note, which was read to cover animal-feeding preparations even if they are synthetic in origin. Applying the prior Larger Bench interpretation, the product's synthetic character did not exclude it from Chapter 23, and classification under Chapter 29 was rejected. The lower authority's classification was set aside. en-us Fri, 02 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 12:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116529 Choline Chloride was treated as classifiable under Tariff sub-heading 2302.00 as a preparation of a kind used in animal feeding, rather than under Chapter 29 as a quaternary ammonium salt. The controlling factor was the scope of Chapter 23 and its chapter note, which was read to cover animal-feeding preparations even if they are synthetic in origin. Applying the prior Larger Bench interpretation, the product's synthetic character did not exclude it from Chapter 23, and classification under Chapter 29 was rejected. The lower authority's classification was set aside. Case-Laws Central Excise Fri, 02 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116529