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    <title>2026 (4) TMI 705 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
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    <description>Imported poultry feed premix products containing vitamins, pro-vitamins, amino acids, stabilisers and carriers were held to be compound preparations customised for poultry feeding rather than vitamins of general use. Applying the HSN Explanatory Notes, the ruling treated premixes with carriers that ensure homogeneous dispersion in feed as animal feed preparations under heading 2309, while heading 2936 was confined to vitamins and their stabilised forms where additives serve only preservation or transport. Because the carriers and other ingredients were integral to the specific feed function, the goods were classified under CTI 2309 90 90 and not under heading 2936.</description>
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      <description>Imported poultry feed premix products containing vitamins, pro-vitamins, amino acids, stabilisers and carriers were held to be compound preparations customised for poultry feeding rather than vitamins of general use. Applying the HSN Explanatory Notes, the ruling treated premixes with carriers that ensure homogeneous dispersion in feed as animal feed preparations under heading 2309, while heading 2936 was confined to vitamins and their stabilised forms where additives serve only preservation or transport. Because the carriers and other ingredients were integral to the specific feed function, the goods were classified under CTI 2309 90 90 and not under heading 2936.</description>
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