https://www.taxtmi.com/caselaws?id=281872 Preparations known in trade and used as animal feed supplements, containing vitamins with minerals, carbohydrates and proteins, were held classifiable under Heading 23.02 because that heading, read with the HSN notes, covers supplementary feeds and premixes used in animal feeding; Heading 29.36 was inapplicable since the goods were not merely vitamin intermixtures. Rice bran extractions and niger seed extractions were also treated as animal feed on the evidence of trade understanding and technical material, and fell under Entry 21 of the Second Schedule to the Customs Tariff Act, 1975. en-us Fri, 13 Nov 1998 00:00:00 +0530 Wed, 10 Jul 2019 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281872 Preparations known in trade and used as animal feed supplements, containing vitamins with minerals, carbohydrates and proteins, were held classifiable under Heading 23.02 because that heading, read with the HSN notes, covers supplementary feeds and premixes used in animal feeding; Heading 29.36 was inapplicable since the goods were not merely vitamin intermixtures. Rice bran extractions and niger seed extractions were also treated as animal feed on the evidence of trade understanding and technical material, and fell under Entry 21 of the Second Schedule to the Customs Tariff Act, 1975. Case-Laws Central Excise Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281872