https://www.taxtmi.com/caselaws?id=457085 CESTAT Mumbai held that imported vitamin preparations for animal feed manufacturing are classifiable under CTI 2309 9090 rather than CTH 29.36 as determined by Commissioner of Customs. The tribunal ruled that goods containing vitamins with additives making them suitable for specific animal feeding purposes fall under heading 2309. Evidence showed appellant was manufacturer of animal feed supplements and imported goods were intended for such manufacture. The classification determination was based on condition of goods at time of import. Both orders dated 03.10.2017 and 17.07.2020 by Commissioner of Customs were set aside and appeal allowed. en-us Fri, 12 Apr 2024 00:00:00 +0530 Mon, 13 Apr 2026 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457085 CESTAT Mumbai held that imported vitamin preparations for animal feed manufacturing are classifiable under CTI 2309 9090 rather than CTH 29.36 as determined by Commissioner of Customs. The tribunal ruled that goods containing vitamins with additives making them suitable for specific animal feeding purposes fall under heading 2309. Evidence showed appellant was manufacturer of animal feed supplements and imported goods were intended for such manufacture. The classification determination was based on condition of goods at time of import. Both orders dated 03.10.2017 and 17.07.2020 by Commissioner of Customs were set aside and appeal allowed. Case-Laws Customs Fri, 12 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457085