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    <title>2007 (3) TMI 101 - CESTAT, MUMBAI</title>
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    <description>Products accepted as goods of a kind used in animal feeding are classifiable under Chapter Heading 23.02, even if they are not obtained by the specific processing contemplated by the note to Chapter 23. The Tribunal held that the presence of solvents, diluents and antioxidants, and the manufacturing process relied on by the Revenue, did not alter the settled tariff position. On that basis, the products were treated as falling under Chapter Heading 23.02 and not as mixtures of vitamins under Chapter Heading 29.36.</description>
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      <description>Products accepted as goods of a kind used in animal feeding are classifiable under Chapter Heading 23.02, even if they are not obtained by the specific processing contemplated by the note to Chapter 23. The Tribunal held that the presence of solvents, diluents and antioxidants, and the manufacturing process relied on by the Revenue, did not alter the settled tariff position. On that basis, the products were treated as falling under Chapter Heading 23.02 and not as mixtures of vitamins under Chapter Heading 29.36.</description>
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