https://www.taxtmi.com/caselaws?id=465535 The dominant issue was whether vitamin premixes containing substantial carriers were classifiable as vitamins/provitamins under CTH 2936 or as preparations of a kind used in animal feeding under CTH 2309. Applying the HS Explanatory Notes to Heading 2309 (premixes consisting of vitamins with suitable carriers to ensure homogeneous dispersion in compound feed) and the common parlance test, the authority held that the products, though containing vitamins as active ingredients, were substantially combined with carriers (e.g., silica, gelatin, sugars, fermentation residue) and additives, rendering them suitable only for specific use in animal feed and not of general use as vitamin supplements. The goods were therefore classified under CTH 2309, specifically CTI 2309 9090 (Other). en-us Fri, 18 Oct 2024 00:00:00 +0530 Mon, 29 Dec 2025 14:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465535 The dominant issue was whether vitamin premixes containing substantial carriers were classifiable as vitamins/provitamins under CTH 2936 or as preparations of a kind used in animal feeding under CTH 2309. Applying the HS Explanatory Notes to Heading 2309 (premixes consisting of vitamins with suitable carriers to ensure homogeneous dispersion in compound feed) and the common parlance test, the authority held that the products, though containing vitamins as active ingredients, were substantially combined with carriers (e.g., silica, gelatin, sugars, fermentation residue) and additives, rendering them suitable only for specific use in animal feed and not of general use as vitamin supplements. The goods were therefore classified under CTH 2309, specifically CTI 2309 9090 (Other). Case-Laws Customs Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465535