https://www.taxtmi.com/caselaws?id=255740 Vitamin premix and mineral premix made from processed starch with added vitamins and minerals were treated as starch-based preparations rather than separate chemically defined compounds. Chapter Heading 2936 did not apply because it covers provitamins, vitamins and intermixtures used primarily as vitamins, and Chapter Heading 2851 did not apply because the mineral premix was only a homogeneous mixture, not a separate chemically defined compound. Chapter Heading 1901 was found to be the more specific tariff entry, supported by the HSN notes, so the goods were classifiable as preparations of starch and attracted nil rate of duty. en-us Fri, 08 Aug 2014 00:00:00 +0530 Sat, 17 Jan 2015 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255740 Vitamin premix and mineral premix made from processed starch with added vitamins and minerals were treated as starch-based preparations rather than separate chemically defined compounds. Chapter Heading 2936 did not apply because it covers provitamins, vitamins and intermixtures used primarily as vitamins, and Chapter Heading 2851 did not apply because the mineral premix was only a homogeneous mixture, not a separate chemically defined compound. Chapter Heading 1901 was found to be the more specific tariff entry, supported by the HSN notes, so the goods were classifiable as preparations of starch and attracted nil rate of duty. Case-Laws Central Excise Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255740