https://www.taxtmi.com/caselaws?id=784138 The dominant issue was classification of a feed-grade preparation described as choline chloride 60% on corn cob, and whether it fell under Chapter 29 as a separate chemically defined compound or under Heading 2309 as animal feed preparation. Applying Chapter Note 1 to Chapter 29, the authority held that deliberate addition of corn cob powder as an inert carrier/diluent to make the product dust-free, flowable, and suitable for mixing and bulk handling in animal feed takes it outside Chapter 29 and Heading 2923, as it is no longer a pure chemically defined compound; classification under Chapter 29 was rejected. Treating it as a premix/feed supplement preparation used exclusively in animal feed, it was classified under Heading 2309, specifically CTI 23099090 (and not CTI 23099020/23093020). en-us Wed, 11 Jun 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784138 The dominant issue was classification of a feed-grade preparation described as choline chloride 60% on corn cob, and whether it fell under Chapter 29 as a separate chemically defined compound or under Heading 2309 as animal feed preparation. Applying Chapter Note 1 to Chapter 29, the authority held that deliberate addition of corn cob powder as an inert carrier/diluent to make the product dust-free, flowable, and suitable for mixing and bulk handling in animal feed takes it outside Chapter 29 and Heading 2923, as it is no longer a pure chemically defined compound; classification under Chapter 29 was rejected. Treating it as a premix/feed supplement preparation used exclusively in animal feed, it was classified under Heading 2309, specifically CTI 23099090 (and not CTI 23099020/23093020). Case-Laws Customs Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784138