https://www.taxtmi.com/caselaws?id=308672 Enzyme-based products imported for use in animal feed were treated as compound preparations rather than mere enzymes, because they contained active enzymes with carriers, preservatives, stabilisers and other inactive ingredients and were intended for a specific feed use. Applying Chapter Note 1 to Chapter 23 and the HSN Explanatory Notes, the ruling accepted trade evidence, end-use material, manufacturer literature, animal-grade certification, test reports and departmental circulars to hold that such premixes are preparations of a kind used in animal feeding. The exclusion for Chapter 35 protein substances did not apply. The goods were therefore classifiable under heading 2309, specifically subheading 23099090, and not under heading 3507. en-us Fri, 08 Jul 2022 00:00:00 +0530 Thu, 13 Jul 2023 07:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308672 Enzyme-based products imported for use in animal feed were treated as compound preparations rather than mere enzymes, because they contained active enzymes with carriers, preservatives, stabilisers and other inactive ingredients and were intended for a specific feed use. Applying Chapter Note 1 to Chapter 23 and the HSN Explanatory Notes, the ruling accepted trade evidence, end-use material, manufacturer literature, animal-grade certification, test reports and departmental circulars to hold that such premixes are preparations of a kind used in animal feeding. The exclusion for Chapter 35 protein substances did not apply. The goods were therefore classifiable under heading 2309, specifically subheading 23099090, and not under heading 3507. Case-Laws Customs Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308672