https://www.taxtmi.com/caselaws?id=53822 Products intended to promote growth, improve feed utilisation, and correct nutritional deficiencies were held classifiable as preparations used in animal feeding under Heading 23.02, not as veterinary medicaments under Heading 30.03, because the record did not show therapeutic or prophylactic character essential for medicaments. The packaging described them as feed supplements, and the absence of a drug licence, together with expert opinions, supported that classification. On limitation, the extended period could not be invoked because the assessee had filed classification lists and declarations, and non-disclosure of end use was not suppression where it was not a required declaration. The demand therefore failed on classification and limitation. en-us Mon, 14 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 13:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53822 Products intended to promote growth, improve feed utilisation, and correct nutritional deficiencies were held classifiable as preparations used in animal feeding under Heading 23.02, not as veterinary medicaments under Heading 30.03, because the record did not show therapeutic or prophylactic character essential for medicaments. The packaging described them as feed supplements, and the absence of a drug licence, together with expert opinions, supported that classification. On limitation, the extended period could not be invoked because the assessee had filed classification lists and declarations, and non-disclosure of end use was not suppression where it was not a required declaration. The demand therefore failed on classification and limitation. Case-Laws Central Excise Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53822