1999 (8) TMI 417

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.... 2. Shri S.K. Das, ld. DR submitted that the impugned product Coxidot powder contains DOT 25% by weight and excipients 75% by weight; that it is used by mixing 500 gms. of coxidot with one M.T. of complete finished feed; that as such the contents of coxidot and DOT in the finished feed works out to be 0.05% and 0.0125% by weight respectively; that similarly the product coxigard powder contains Clopidol 26% and excipients 74% by weight and their percentage in finished feed comes to be 0.05% and 0.0125% by weight respectively. He also mentioned that as per extra Pharmacopoeia; 29th Edition, 3:5 Dinitro - O Touluamide (DOT) and Clopidol are antiprotozoal agents used in Veterinary practice for prevention of coccidiosis in poultry. He con....

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...., along with the carriers would fall under Heading 23.02 provided such preparations are of a kind used in animal feeding; that the impugned products are used as animal feed supplement and these are not medicaments. He also relied upon the Explanatory Notes of H.S.N. according to which Headings covers : (A) Preparations designed to provide the animal with all the nutriant elements required to ensure a rational and balanced daily diet (complete feeds), (B) Preparations for supplementing (balancing) farm produced feed (feed Supplement), and (C) Preparations for use in making the complete feeds or supplementary feeds described in (A) and (B) above. 4. He also mentioned that Explanatory Notes of H.S.N. elaborated the coverage of....