https://www.taxtmi.com/caselaws?id=183119 A product used exclusively as an animal feed supplement, and containing vitamins together with stabilisers, anti-oxidants, solvents and similar ingredients, is classified as a preparation of a kind used in animal feeding under Heading 23.02 rather than as an intermixture of vitamins under Heading 29.36. The tariff distinction turned on actual composition and end use, and the record showed the product was not a pure vitamin intermixture but a feed preparation. On that basis, the assessee's classification under Heading 23.02 was upheld and the Revenue's challenge failed. en-us Mon, 21 Feb 2005 00:00:00 +0530 Thu, 02 Aug 2018 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183119 A product used exclusively as an animal feed supplement, and containing vitamins together with stabilisers, anti-oxidants, solvents and similar ingredients, is classified as a preparation of a kind used in animal feeding under Heading 23.02 rather than as an intermixture of vitamins under Heading 29.36. The tariff distinction turned on actual composition and end use, and the record showed the product was not a pure vitamin intermixture but a feed preparation. On that basis, the assessee's classification under Heading 23.02 was upheld and the Revenue's challenge failed. Case-Laws Central Excise Mon, 21 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183119