Central Excise - Classification of Animal Feed Supplements like Vitamin Mineral Feed - (1) Kentab tablets and food additives for dog (2) Fast track, (3) Provitone (4) Biolact - For poultry. - Regarding

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....blets and food additives for dog (2) Fast track, (3) Provitone (4) Biolact - For poultry. - Regarding Circular No. 18/89 Dated 24-11-1989 [From F. No. 09/04/89-CX. 1] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Classification of Animal Feed Supplements like Vitamin Mineral Feed - (1) Ke....

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.... the products under consideration are animal feed supplements only. The Central Excise Tariff heading 23.02 corresponds of HSN Heading 23.09 and that the HSN heading 23.09 includes animal feed supplements which are devised to compensate the deficiency of proteins, minerals or vitamins and to ensure balanced animal diet. The Conference was therefore of unanimous view that the dog and cat biscuits a....

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....n making complete or supplementary feeds". This corresponds with the Chapter Heading 23.02 of CET. i.e. preparations of a kind used in animal feeding including dog and cat food. 3. As the instant products are not fit for human consumption, the classification under Chapter Heading 21.07 of the CET which corresponds to Heading 21.03 of HSN, is ruled out. 4. In the light of above discussion,....