https://www.taxtmi.com/caselaws?id=785417 Imported feed-grade vitamins are classifiable as preparations used in animal feeding or premixes under CTH 2309 rather than as provitamins or vitamins under CTH 2936 where the goods are not conclusively shown to be separate chemically defined organic compounds. Classification applies GRI 1 and, where necessary, Rule 3(a), alongside aligned HSN Explanatory Notes. Common or trade parlance and end-use tests operate restrictively, only where tariff provisions or notes permit. Chapter 23's inclusive scope covers animal-feed preparations and materials used to make complete feeds. The burden lies on Revenue to establish Chapter 29 classification; inconclusive chemical evidence does not meet that burden. Classification under CTH 2309 results in consequential relief under law. 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 Imported feed-grade vitamins are classifiable as preparations used in animal feeding or premixes under CTH 2309 rather than as provitamins or vitamins under CTH 2936 where the goods are not conclusively shown to be separate chemically defined organic compounds. Classification applies GRI 1 and, where necessary, Rule 3(a), alongside aligned HSN Explanatory Notes. Common or trade parlance and end-use tests operate restrictively, only where tariff provisions or notes permit. Chapter 23's inclusive scope covers animal-feed preparations and materials used to make complete feeds. The burden lies on Revenue to establish Chapter 29 classification; inconclusive chemical evidence does not meet that burden. Classification under CTH 2309 results in consequential relief under law. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785417