AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2024 (4) TMI 1173
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.... (NS-I), Jawaharlal Nehru Custom House (JNCH), Nhava Sheva, Taluka Uran, District Raigad, Maharashtra. 2.1 Briefly stated, the facts of the case are that the appellants herein is, inter alia, engaged in the manufacture of animal feed supplements/ concentrates which are described as 'Preparations of a kind used in animal feeding' under various brand names viz., Layvit Premix, Brovit Premix, Breevit Premix, Brovit Plus Premix, Composite Premix etc. by classifying the same under sub-heading 2309 9020 of the Central Excise Tariff. For this purpose, the appellants have registered with jurisdictional Central Excise authorities by duly filing the declaration under Rule 9 of Central Excise Rules, 2001. During such manufacturing process, the appellants had regularly imported since 2006 animal feed additives/premixes, vitamin premixes containing vitamins, minerals and other carriers for manufacture of animal feed supplements. The subject goods imported are certified by the manufacturers-supplier abroad such as M/s BASF-South East Asia Pte Ltd., Singapore; M/s Adisseo Asia Pacific Pte. Ltd., Singapore; M/s Synchem International Co. Ltd., China; DSM Nutritional Products Asia Pacific Pte Ltd....
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.... or 3003 by reassessment under Section 28(1) of the Customs Act, 1962, besides confiscation of the same under Section 111(m) ibid and for imposition of penalty under Section 112(a) and/or Section 114A ibid. The SCN dated 03.06.2016 was adjudicated by the original authority in Order-in-Original dated 03.10.2017 by re-classifying the product as proposed in the SCN, confirming the demand of short paid customs duty under Section 28 of the Customs Act, 1962 along with interest and dropped the proposal for confiscation of imported goods and imposition of penalty on the importers as any malafide intention on the part of the importer has not been proved. Being aggrieved with the impugned order dated 03.10.2017, the appellants have filed this appeal before the Tribunal in Customs Appeal No.85017 of 2018. The subsequent imports of the identical goods by the appellants were also continued to be assessed provisionally in classifying them under heading 2309, against test bond and B.G. for differential customs duty and the goods were finally assessed on merits on the basis of test reports. 2.3 During the pendency of the above appeal, the imports which were provisionally assessed in respect of....
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....not for medicinal use, not for human use'. Therefore, he pleaded that the imported goods cannot be used by the pharmaceutical industry nor by the food industry. The dispute in classification of the imported goods was raised by the Department for the first time in 2015, and all subsequent imports were cleared on provisional basis upon payment of differential duty and the same were finalized after receipt of the test reports from the Customs laboratory. Learned advocate claimed that in all test reports received, composition of the imported goods had been reported, and it is stated that these are other than food preparation/premixes, from which it can be inferred that the imported goods are not for food intended for human consumption and are only animal feed preparation/premixes. The test reports have been misinterpreted in the impugned order for classifying these as vitamins under heading 2936. 3.2 Learned Advocate submitted that the classification of imported goods declared by the appellants were duly supported by the Harmonized System of Nomenclature (HSN) which provides for coverage of the following types of goods under the heading 23.09 as 'Preparation of a kind used in animal....
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.... relied upon following decisions of the Tribunal and judgements of Hon'ble Supreme Court, in the respective cases mentioned below: (i) Tetragon Chemie (P) Ltd. Vs. Collector of C. Ex., Bangalore - 2001 (138) E.L.T. 414 (Tri.- LB) (ii) Commissioner of Customs, Chennai Vs. Lalchand Bhimraj - 2007 (220) E.L.T. 189 (Tri.-Chennai) (iii) Collector of Central Excise, Bangalore Vs. Tetragon Chemie (P) Ltd. - 2001 (132) E.L.T. 625 (S.C.) (iv) Commissioner of Central Excise, Pune Vs. Abhi Chemicals & Pharmaceuticals Pvt. Ltd. - 2005 (181) E.L.T. 351 (S.C.) (v) Dunlop India Limited & Madras Rubber Factory Ltd. Vs. Union of India and Others - 1983 (13) E.L.T. 1566 (S.C.) 4.1 Learned Authorised Representative (AR) reiterated the findings made by the Commissioner of Customs in the impugned order and submitted that issue of classification of impugned goods, has been examined in detail by the learned Commissioner of Customs. He stated that heading 2936 covers Vitamins in any form, regardless of their purity of regardless of the fact that they are mixed with some other material. Further, vitamins of all type, pure or impure, are clearly excluded from ....
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....6 as determined by the learned Commissioner of Customs, for deciding on the appropriate levy of customs duty, in respect of various Bills of Entries filed during the disputed period. Further, it is also required to be decided whether the confirmation of the demand of erroneous refund of the differential duty which was paid back by the appellants is legally sustainable on the basis of the determination of the classification of impugned goods. 6.2 In order to address the above issue of classification of imported goods, we would like to refer the relevant legal provisions contained in Section 12 of the Customs Act, 1962; the Customs Tariff Act, 1975 and rules framed thereunder for consideration of proper and appropriate classification of the subject goods under dispute. "Section 12. Dutiable goods. - (1) Except as otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force, on goods imported into, or exported from, India. (2) The provisions of sub-section (1) shall apply in resp....
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....h provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. 4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin. 5.....
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....all be charged on the basis of the value of the goods as defined in section 14 of the Customs Act, 1962 (52 of 1962), the duty being equal to such percentage of the value as is indicated in that column. 3. In any entry, if no rate of duty is shown in column (5), the rate shown under column (4) shall be applicable. ADDITIONAL NOTES In this Schedule,- (1)(a) "heading", in respect of goods, means a description in list of tariff provisions accompanied by a four-digit number and includes all subheadings of tariff items the first four-digits of which correspond to that number; (b) "sub-heading", in respect of goods, means a description in the list of tariff provisions accompanied by a six-digit number and includes all tariff items the first six-digits of which correspond to that number; (c) "tariff item" means a description of goods in the list of tariff provisions accompanying eight digit number and the rate of customs duty; (2) the list of tariff provisions is divided into Sections, Chapters and Sub-Chapters; (3) in column (3), the standard unit of quantity is specified for each tariff item to facilitate the collec....
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....on therefore lies in the narrow compass of analysis of the appropriate Headings under which the impugned goods are covered as per the Customs Tariff and then classifying the impugned product under the corresponding Sub-heading, Tariff Item. Now, we may closely examine the scope of the contending classification for determining correct classification of the imported goods. The relevant headings and their tariff entries in the First Schedule to the Customs Tariff Act of contending Chapter headings 2309 and 2936 are extracted as below: "CHAPTER 23 Residues and waste from the food industries; prepared animal fodder NOTE : Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. xx xx xx xx xx Tariff Item Description of goods Unit Rate of Duty Standard Preferential Areas (1) (2) (3) (4) (5) 2309 PREPARATIONS OF ....
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.... diazonium salts, couplers used for these salts and diazotisable amines and their salts. xx xx xx xx xx SUB-HEADING NOTE : 1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided that they are not more specially covered by any other sub-heading and that there is no residual subheading named "other" in the series of sub-headings concerned. 2. Note 3 to this Chapter shall not be applicable to the sub-heading of this Chapter Tariff Item Description of goods Unit Rate of Duty Standard Preferential Areas (1) (2) (3) (4) (5) XI --- PROVITAMINS, VITAMINS AND HORMONES 2936 PROVITAMINS AND VITAMINS, NATURAL OR REPRODUCED BY SYNTHESIS (INCLUDING NATURAL CONCENTRATES), DERIVATIVES THEREOF USED PRIMARILY AS VITAMINS, AND INTERMIXTURES OF THE FOREGOING, WHETHER OR NOT IN ANY SOLVENT - Vitamins and their derivatives, unmixed: ....
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.... identified for classification of the impugned goods by the learned Commissioner in the impugned order, and that the categorization of the goods in the heading is not on the basis of specific vitamins, whereas the CTIs under this heading cover specific vitamins, we are not grouping the above four categories for its coverage of CTIs under its scope. 8.2. Similarly, by applying same GIR 1, it could also be seen that Chapter Heading 2309 covers within its scope and ambit, mainly of four broad categories of goods: (i) first one i.e., "Preparations for cats, dogs etc. consisting of a mixture of vegetable or animal materials such as meat, meat offal, fish meal and other ingredients; sweetened forage; preparations which are complete feeds or feed supplements," covered under CTI 2309 1010; (ii) the second one i.e., "compounded animal feeds and concentrates for animal feeds" covered under CTI 2309 9010 and 2309 9010; (iii) the third one i.e., "feeds for fish, prawns, shrimps" covered under CTI 2309 9031, 2309 9032 and 2309 9039; and (iv) the fourth one i.e., "preparations for use in making the complete feeds or supplementary feeds" as referred at (i) a....
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.... and sample is medicament. It is mentioned as medical preparation in USP "Vitamin E preparation' Vol.3 pg. No.3867:2009. It is other than food preparation/premix The above test report results indicate that imported goods contain vitamins and pro-vitamins at varying percentages. But test reports do not conclusively state that whether these are 'separate chemically defined organic compounds' for classification under Chapter 29 or whether these are 'preparations of a kind used in animal feeding' for classification under Chapter 23. 9.3. These test reports have also been examined by the learned Commissioner along with the chapter notes and HSN explanatory notes and he had given his findings on the issue of classification and results of test report as follows, which is extracted below: "24. In the backdrop of the chapter notes and HSN explanatory notes as summarized in the preceding paragraphs, I now proceed to the allegations/ proposals in the show cause notice, which proposes to reject the declared classification under CTH 23.09 and reclassify the imported products under CTH 29.36 or 30.03.......Perusal of the test reports lead to some interesting findings. Pre....
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....l of the 'terms of headings', to apply GIR-1 to come to the conclusion as to which of these two classification is more appropriate for classification of impugned goods. Therefore, we need to examine the specific customs tariff entries under the two contending headings, the scope of coverage of goods under the specific tariff entries, in order to arrive at appropriate classification of imported goods. 11. On the other hand, the Revenue's contention is that in terms of GIR3(a), the impugned goods shall be classifiable under CTH 2936 as the description of the goods i.e., 'vitamins' under this heading is more specific, over the general heading under 2309. From the careful reading of the GIRs, it could be seen that these are required to be followed sequentially; in other words when the classification of goods is not possible to be arrived under the first rule GIR-1 then one need to proceed further, one by one. Further, for for invoking GIR-3(a), the preceding rules i.e., GIR 1 & GIR 2, is to be exhausted. As it could be seen that in the present case, when the classification of goods can be arrived at by following GIR-1, by detailed analysis of the specific customs tariff items under ....
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....cs manufacturing process obtained by simply drying the mass, i.e. the entire contents of the fermentation vessel (essentially mycelium, the culture medium and the antibiotic). The resulting dry substance, whether or not standardised by adding organic or inorganic substances, has an antibiotic content ranging generally between 8 % and 16 % and is used as basic material in preparing, in particular, " premixes ". The preparations of this group should not, however, be confused with certain preparations for veterinary uses. The latter are generally identifiable by the medicinal nature and much higher concentration of the active substance, and are often put up in a different way. **** The heading further includes : (1) Preparations for cats, dogs, etc., consisting of a mixture of meat, meat offal and other ingredients, put up in airtight containers and containing approximately the quantity required for one feed. (2) Biscuits for dogs or other animals, usually made with flour, starch or cereal products mixed with greaves or meat meal. (3) Sweet preparations, whether or not containing cocoa, designed solely for consumption by dogs or ot....
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....ds in various forms, as given above, for the purpose of determining its classification. For the said reason, the explanation given in HSN explanatory notes for use of the concentrates of natural vitamins, either as such by adding to animal feeding stuffs or by working upon them in isolation of the vitamins for item above at (b), is not taken as a basis for considering the classification of the imported goods. 12.3 From the plain reading of HSN explanatory notes to heading 2309, it is understood that heading 2309 covers under its scope, all preparations of a kind used in animal feeding. In terms of the constituent material, it is explained that these are as follows: (i) sweetened forage, which is a mixture of molasses or other similar sweetening substances with one or more other nutrients, and is mainly used for feeding cattle, sheep, horses are pigs; (ii) animal feed preparations designed to provide the animal with all the nutrient elements required to ensure rational and balanced daily diet i.e., Complete feeds; (iii) animal feed preparations for supplementing/balancing farm- produced feed i.e., feed supplements; (iv) animal feed preparations....
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....cted and given below: "Circular No. 188/22/96-CX dated 26/3/96 F. No. 23/1/94-CX.I Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs, New Delhi Subject: Classification of Animal Feed supplements under Sub-heading No. 23.02 or 29.36 or Chapter 30 - Instructions - regarding. It has been brought to the notice of the Board that a large number of products with different compositions are being cleared as "animal feed supplements" / additives/ premixes etc. but are benign classified either under heading 23.02 or heading 29.36 or under Chapter 30 of the Central Excise Tariff in various Commissionerates. 2. It would be recalled that in its Circular No. 1/90 dated 1.1.1990, issued from F.No. 15/20/89-CX.I, Board had observed that animal feed supplements which are just inter-mixtures of vitamins only without other ingredients, except solvents, stabilizers or anti-oxidants, cannot be classified under heading 23.02 even though they are used as animal feed supplements. Board had observed that such inter-mixtures of vitamins are specifically covered under heading 29.36. 3. Trade interests have....
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....at Heading 23.09 of the HSN excludes products of Chapter 29 and medicaments of Heading 30.03 or 30.04. Hence, while deciding the classification of the products claimed to be animal feed supplements, it may be necessary to ensured that the said animal feed supplements are ordinarily or commonly known to the trade as products for a specific use in animal feeding. 7. In view of the foregoing discussions, the classification of each product being claimed as animal feed supplements may be decided on merits in the light of the above & in accordance with the explanatory notes to Heading 23.09 of the HSN read with Chapter Note 1 of Chapter 23 of the CET. 8. Board's Circular No. 1/90 dated 1.1.1990 stands modified to the extent indicated above." 14. We further find that the learned Commissioner in arriving at the conclusion for classification of the imported goods under the heading 2936 has relied upon the judgement of Hon'ble Allahabad High Court in the case of Sonam International (supra), and has given his findings, which have been extracted from the impugned order as follows: "26.As discussed earlier, the importer has advanced strong arguments for classificat....
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....ntrary practice appears to have been in existence and also where a sufficient body of case laws exist which could have been resulted in a doubt in the mind of any person, and therefore, any malafide intention on part of the importer is not proved. Therefore, I am neither inclined to pass any orders with respect to confiscation of the imported goods, nor inclined to impose any penalty. I also take not of the fact that the impugned notice has been issued under the provisions of Section 28(1), and therefore, there was no justification in proposing penalty under Section 114A. 30. In view of the foregoing, I hold that the classification of goods listed in Annexure 'A' and 'B' to the impugned show cause notice under CTH 29.36 and order recovery of differential duty of Rs. 1,27,89,915/- under the provisions of Section 28(1) of the Customs Act, 1962 alongwith interest calculated at the appropriate rate under Section 28AA of the Act. I do not confiscate the subject imported goods and also refrain from imposing penalty on the importer as proposed in the impugned notice." The findings of the learned Commissioner reveal that he has relied upon the decision of the Hon'ble High Court....
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....upplier in four digit HSN Code as 2936. 20. Copy of other invoice No. 03SIN1846 dated 16-4-2003 of M/s. Synchem International Company Limited, China, by which M/s. Anivet Industries, Nepal have imported Vitamin-E into Nepal from China, contains the indication of Chinese supplier in four digit HSN Code as 2936. xx xx xx xx xx 129....Nothing has been brought on record by the respondent to establish that there are animal feed supplement containing vitamin-E to the extent of 45-50%. Rather from the evidence on record, it appears that the goods seized was sold to the industries in Maharashtra for preparation of animal feed supplement." On the factual matrix of the present case before us, there are no such grounds to state that the ratio of the Sonam International (supra) can be applied. The factual details and the documents placed as evidence such as 'Declaration under Rule 9 of Central Excise Rules' declared before the jurisdictional Central Excise Department indicate that that the appellants importer is a manufacturer of animal feed supplements, animal feed concentrates and thus the imported goods are being intended for use in such manufacture. Hence, the....
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....n record so as to put the matter beyond all possible doubt and justify the respondents contention for ignoring any type of reference to technical literature. On a commulative reading of the record, we reply in the affirmative. We certainly also take into consideration the principles laid down by the Hon'ble Supreme Court in the Sun Exports Corporation's case. There is a treasure of valuable wealth placed on record by the Appellants to support the view that preparations in dispute are preparations squarely falling in those preparations given under Heading 23.09 of HSN which corresponds to Heading 23.02 of CETA 1985. We feel that Explanatory notes to the HSN are as representative and symbolic of the common trade parlance and these notes particularly those under Heading 23.09 also throw light on the question that pre-mixes including those containing mineral substances and vitamins or provitamins, trace elements, appetisers, soya flour or meal, yeast, etc. are covered by it. We think that the test laid down by Hon'ble Bombay High Court in the case of Chemical Fibres [1982 E.L.T. 917] is a safer and reliable test that where the evidence of trade usage is not beyond doubt, then a referen....
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.... and, therefore, it is correctly classifiable under Chapter Sub-heading 2936.00. Before proceeding further in considering the submission made by learned senior Counsel for the appellant, it is better to reproduce both the entries. "Heading No. Subheading No. Description of goods Rate of duty (1) (2) (3) (4) 23.01 2301.00 Residues and waste from the food industries, including bagasse, other waste of sugar manufacture and oil cakes 12% 23.02 2302.00 Preparations of a kind used in animal feeding, including dog and cat food Nil XI PROVITAMINS, VITAMINS AND HORMONES 29.36 2936.00 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent" 15% xx xx xx xx xx 14. The order passed by the Larger Bench of the CEGAT dated 13-11-1998 was also placed before us. We have gone through the same and we approve the classification laid down by the CEGAT in regard to the subject-matter of controversy and the principles laid down therein. In fact, the s....
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....Sheva cannot be sustained on merits. 22. In the result, by setting aside both the impugned order dated 03.10.2017 and subsequent impugned order dated 17.07.2020, we allow the appeals in favour of the appellants with consequential relief. (Order pronounced in open court on 12.04.2024) ============= Document 1 Explanatory Notes Sub-Chapter XI PROVITAMINS, VITAMINS AND HORMONES GENERAL This sub-Chapter covers active substances which constitute a group of compounds of fairly complex chemical composition, essential for the proper functioning and harmonious development of the animal and vegetable organism. They have mainly a physiological action and are used in medicine or industry because of their individual characteristics. In this Sub-Chapter, the term "derivatives" refers to chemical compounds which could be obtained from a starting compound of the heading concerned and which retain the essential characteristics of the parent compound, including its basic chemical structure. 29.36 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixt....
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....t i or processing does not alter the character of the basic product and render it particulary suitable for specific use rather than for general use. List of products which are to be classified as provitamins or vitamins within the meaning of heading 29.36. The list of products in each of the following groups is not exhaustive. The products listed are examples only. Provitamins D. (A) PROVITAMINS (1) Non-irradiated ergosterol or provitamin D. Ergosterol is found in the ergot of rye, in brewer's yeast, in mushrooms and in other fungi. It has no vitamin activity. White flakes which become yellow on exposure to air, insoluble in water but soluble in alcohol and benzene. (2) Non-irradiated 7-dehydrocholesterol or provitamin D. Found in the skin of animals. It is extracted from wool grease or from by-products of the manufacture of lecithin. Platelets insoluble in water but soluble in organic solvents. (3) Non-irradiated 22.23-dihydroergosterol or provitamin D.. (4) Non-irradiated 7-dehydro--sitosterol or provitamin D.. (5) Non-irradiated ergosteryl acetate. (6) Non-irradiated 7-dehydrocholesteryl acetate. (7) Non-irradiated 22,23-d....
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....hite crystalline powder, fairly stable. (4) Thiamine-1,5-salt (ancurine-1,5-salt, aneurine naphthalene-1,5-disulphonate). (5) Thiamine salicylate hydrochloride (aneurine salicylate hydrochloride). (6) Thiamine salicylate hydrobromide (aneurine salicylate hydrobromide). (7) Iodothiamine. (8) Iodothiamine hydrochloride. (9) Iodothiamine hydriodide. (10) Orthophosphoric ester of vitamin B, or thiamine orthophosphate and the mono- and dihydrochloride and the monophosphate of this ester. (11) Nicotinic ester of vitamin B (D) VITAMIN AND DERIVATIVES THEREOF USED PRIMARILY AS VITAMINS Vitamin B is a nutrition and growth-promoting vitamin; it is biologically important as a utilisation factor for carbohydrates. It is soluble in water and stable to heat (1) Vitamin B, (riboflaving (INN), lactoflavine). Riboflavine is found in association with vitamin B, in many products and foodstuffs. It may be extracted from distiller's and fermentation residues and from beef liver, but generally it is obtained by synthesis. Orange yellow crystals, fairly sensitive to light (2) 5-orthophosphoric ester of riboflavine or riboflavine 5'-orthophosphate and ....
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....AMIN AND DERIVATIVES THEREOF USED PRIMARILY is essential for the development of blood cells and is effective in anaemia. It is found in spinach and green plants, in brewers yeast and in the liver of animals, but is usually obtained by synthesis. (1) Vitamin B, (folic acid (INN) or peroylglutamic acid) and the sodium salt and the calcium salt of this vitamin. (2) Folinic acid (INNM) (5-formyl-5,6,7,8,-tetrahydropteroylglutamic acid). (H) VITAMIN B12 (CYANOCOBALAMIN (INN)) AND OTHER COBALAMINS (HYDROXOCOBALAMIN (INN), METHYLCOBALAMIN, NITRITOCOBALAMIN, SULPHITOCOBALAMIN, ETC.) AND THEIR DERIVATIVES Vitamin B2 is even more effective than vitamin B, in treating pernicious anaemia. It has a high molecular weight and contains cobalt. It is found in various forms in the liver and flesh of mammals and of fish, in eggs and in milk. It is obtained from spent antibiotic liquors, sugar beet molasses, whey, etc. Dark red crystals, soluble in water. (IJ) VITAMIN C AND DERIVATIVES THEREOF USED PRIMARILY AS VITAMINS Vitamin C is the anti-scorbutic vitamin, and increases resistance to infections. It is soluble in water.. (1) Vitamin C (L- or ....
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....f vitamin D. (c) Vitamin D,-cholesterol molecular compound. (3) Vitamin D, or activated or irradiated 22,23-dihydroergosterol. White flakes; lower biological activity than vitamin D₂. (4) Vitamin D, or activated or irradiated 7-dehydro-ß-sitosterol. (L) VITAMIN E AND DERIVATIVES THEREOF USED PRIMARILY AS VITAMINS Vitamin E is the anti-sterility vitamin, and is important in the nervous and muscular systems. It is liposoluble. (1) Vitamin E or (D- and DL) a-tocopherol; - and y-tocopherol. Tocopherol is found in various vegetable and animal products (e.g., cocoa and cotton seeds, vegetable oils, leguminous plant leaves, salad leaves, lucerne, It is extracted mainly from wheat germ oil. The synthesis. benzene and fats; it is stable to heat in the absence of oxygen and light. Its anti-oxidising properties also make it suitable for use as an inhibiting agent for fats and foodstuffs. racemic isomers are obtained by productos oil, insoluble in water, soluble in alcohol, (2) a-Tocopheryl acetate and a-tocopheryl hydrogen succinate; a-tocopheryl poly(oxyethylene) succinate (also known as a-tocopheryl polyethylene glycol succi....
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....cotinamide hydrochloride. (6) Nicotinomorpholide. The heading excludes: EXCLUSIONS (1) The products listed below which, though sometimes called vitamins, have no vitamin activity or have a vitamin activity which is of secondary importance in relation to their other uses: myoinositol, mesolnosturbances (especially al or mesoinosite (heading 29.06), used for gastro-intestinal and (a) hepatic as calcium or magnesium hexaphosphates). (b) Vitamin H, p-aminobenzoic acid (heading 29.22), which is growth inducing and neutralises the antibacteriostatic effects of some sulphonamides. (c) Choline or bilineurine (heading 29.23), which stabilises fat metabolism. (d) Vitamin B adenine or 6-aminopurine (heading 29.33), used in post-medicinal haematological (e) accidents and in tumor therapeutics. Vitamin C or Pcitrin, hesperidin, rutoside (rutin), aesculin (heading 29.38), used as anti- haemorrhage factors and to develop capillary resistance. (f) Vitamin F linoleic or linolic acid (a- and B-), linolenic acid, arachidonic acid (heading 38.23), used to treat dermatitis and liver disturbances. (2) Synthetic substitutes for vitamins: (....
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.... such an extent that the characteristic cellular structure of the original vegetable material is no longer recognisable under a microscope. (1) SWEETENED FORAGE Sweetened forage is a mixture of molasses or other similar sweetening substances (generally more than 10% by weight) with one or more other nutrients. It is used mainly for feeding cattle, sheep, horses or pigs. Besides being highly nutritive, molasses enhances the palatability of foodstuffs and thus extends the use of products of low nutritive value such as straw, cereal husks, linseed flakes and fruit pomace which the animals would otherwise be reluctant to accept. As a rule, these sweetened preparations are fed directly to the animals. However, some of them combine molasses with highly nutritive foods, such as wheat bran, palm kernel or copra oil-cake, and are used to make complete feeds or supplementary feeds. (II) OTHER PREPARATIONS (A) PREPARATIONS DESIGNED TO PROVIDE THE ANIMAL WITH ALL THE NUTRIENT ELEMENTS REQUIRED TO ENSURE A RATIONAL AND BALANCED DAILY DIET (COMPLETE FEEDS) The characteristic feature of these preparations is that they contain products from each of t....
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....(2) Whole green leaf protein concentrate and green fraction leaf protein concentrate, obtained from alfalfa (lucerne) juice by heat treatment. (C) PREPARATIONS FOR USE IN MAKING THE COMPLETE FEEDS OR SUPPLEMENTARY FEEDS DESCRIBED IN (A) AND (B) ABOVE These preparations, known in trade as" premixes", are, generally speaking, compound compositions consisting of a number of substances (sometimes called additives) the nature and proportions of which vary according to the animal production required. These substances are of three types: Document 3 The heading excludes: (a) Pellets made from a single material, or from a mixture of several materials which is classified as such in one specific heading, even with an added binder (molasses, starchy substances, etc.) in a proportion not exceeding 3% by weight (headings 07.14, 12.14, 23.01, etc.). (b) Simple mixtures of cereal grains (Chapter 10), of cereal flours or of flours of leguminous vegetables (Chapter 11). (c) Preparations which, when account is taken, in particular, of the nature, purity and proportions of the ingredients, the hygiene requirements complied with during manufacture and, when a....