https://www.taxtmi.com/caselaws?id=785417 The article addresses classification of imported vitamin concentrates for animal feed, applying the common parlance/trade parlance test and treating end use as a relevant factor; the SC endorsement of reliance on the Harmonized System Nomenclature and the primacy of the General Rules for Interpretation (GIR), notably GIR 1, are highlighted, limiting HSN reliance where headings diverge. Prior Tribunal guidance on distinguishing chemically defined vitamins from animal feed preparations is noted. On the facts, the impugned goods were treated as animal feed preparations classifiable under heading 2309, with the appeal disposed accordingly. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785417 The article addresses classification of imported vitamin concentrates for animal feed, applying the common parlance/trade parlance test and treating end use as a relevant factor; the SC endorsement of reliance on the Harmonized System Nomenclature and the primacy of the General Rules for Interpretation (GIR), notably GIR 1, are highlighted, limiting HSN reliance where headings diverge. Prior Tribunal guidance on distinguishing chemically defined vitamins from animal feed preparations is noted. On the facts, the impugned goods were treated as animal feed preparations classifiable under heading 2309, with the appeal disposed accordingly. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785417