https://www.taxtmi.com/caselaws?id=784140 The dominant issue was whether an enzyme-based animal feed additive containing xylanase with carriers (limestone and starch) should be classified as prepared enzymes under CTH 3507 or as preparations used in animal feeding under CTH 2309. Applying common/commercial parlance, functional utility, and predominant use tests, and relying on SC authority that animal feed supplements fall within "animal feed," the AAR found the product was specifically formulated and marketed for use only in animal feeding, with carriers as dominant constituents making it unfit for general enzyme use. Consequently, it was held classifiable under CTH 2309, specifically CTI 23099090, and not under CTH 3507. en-us Thu, 19 Jun 2025 00:00:00 +0530 Mon, 29 Dec 2025 11:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784140 The dominant issue was whether an enzyme-based animal feed additive containing xylanase with carriers (limestone and starch) should be classified as prepared enzymes under CTH 3507 or as preparations used in animal feeding under CTH 2309. Applying common/commercial parlance, functional utility, and predominant use tests, and relying on SC authority that animal feed supplements fall within "animal feed," the AAR found the product was specifically formulated and marketed for use only in animal feeding, with carriers as dominant constituents making it unfit for general enzyme use. Consequently, it was held classifiable under CTH 2309, specifically CTI 23099090, and not under CTH 3507. Case-Laws Customs Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784140