https://www.taxtmi.com/caselaws?id=34409 Vitamin D3 resin in soyabean oil, obtained as a by-product in the manufacture of vitamin D3 and used as an animal feed supplement, was held classifiable under Heading 23.02 rather than Heading 29.36. The classification turned on the product's character as a manufactured by-product, the absence of evidence that it was merely pure vitamin D3 dissolved in oil, and the lack of any chemical test showing it to be a vitamin concentrate. The cited HSN notes on concentrates of natural vitamins were found inapplicable to an artificial by-product, and the product was treated consistently with earlier similar by-products already classified under Heading 23.02. en-us Mon, 17 Nov 2008 00:00:00 +0530 Fri, 28 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34409 Vitamin D3 resin in soyabean oil, obtained as a by-product in the manufacture of vitamin D3 and used as an animal feed supplement, was held classifiable under Heading 23.02 rather than Heading 29.36. The classification turned on the product's character as a manufactured by-product, the absence of evidence that it was merely pure vitamin D3 dissolved in oil, and the lack of any chemical test showing it to be a vitamin concentrate. The cited HSN notes on concentrates of natural vitamins were found inapplicable to an artificial by-product, and the product was treated consistently with earlier similar by-products already classified under Heading 23.02. Case-Laws Central Excise Mon, 17 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34409