https://www.taxtmi.com/caselaws?id=785041 Classification of an imported phytase preparation focused on whether the product is an animal feed additive classifiable under Heading 2309. The ruling applies trade parlance and supplier declaration to determine ordinary commercial use for animal feeding, finding the product exclusively used as a premix/animal feed additive and containing an active enzyme ingredient; outcome: classified under heading 2309 as other preparations for animal feeding. The HSN explanatory-note exclusion of protein substances was interpreted as inapplicable because the product contains enzymes in minor quantities among stabilisers and carriers; outcome: exclusion does not preclude classification under 2309. en-us Tue, 16 Dec 2025 00:00:00 +0530 Fri, 16 Jan 2026 08:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785041 Classification of an imported phytase preparation focused on whether the product is an animal feed additive classifiable under Heading 2309. The ruling applies trade parlance and supplier declaration to determine ordinary commercial use for animal feeding, finding the product exclusively used as a premix/animal feed additive and containing an active enzyme ingredient; outcome: classified under heading 2309 as other preparations for animal feeding. The HSN explanatory-note exclusion of protein substances was interpreted as inapplicable because the product contains enzymes in minor quantities among stabilisers and carriers; outcome: exclusion does not preclude classification under 2309. Case-Laws Customs Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785041