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2023 (2) TMI 214 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAIClassification of imported goods - products used in the preparation of animal feed supplements - to be classified under Heading 2309 or under Heading 2936? - HELD THAT:- As per the Rule 1 of the General Rules of Interpretation, the classification of goods shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of Rule 1 and if the headings and legal notes do not otherwise require Rules 2 through 6 may be applied in order. While Chapter 29 talks about separate chemically defined compounds, the explanatory notes to HSN provides for products which remain classified in Chapter 29, even when they are not separate chemically defined compounds. There are certain exceptions to the rule that Chapter 29 is limited to separate chemically defined compounds. These exceptions include provitamins and vitamins (including concentrates and intermixtures), whether or not in a solvent - Chapter Heading 2309 is in the nature of a residuary heading as Chapter Note I to Chapter 23 says that the Heading 2309 includes products of a kind not elsewhere specified or included, whereas chapter sub-heading 2936 is a specific heading for vitamins and provitamins. As per the Rule 3(a) of General Interpretation Rules, the specific heading shall prevail over the general heading. The Hon’ble High Court of Allahabad in the case of COMMISSIONER OF CUSTOMS CGO. VERSUS SONAM INTERNATIONAL SHOP NO. 9 [2010 (10) TMI 120 - ALLAHABAD HIGH COURT], held that vitamins of high concentration used for manufacture of animal feed will be classified under 2936. Admittedly all the products in this case has high concentration of vitamins ranging from 40% to 98%. Even though, the applicant in their application has stated that these products which they are importing are going to be used in the manufacture of animal feed, as discussed in the preceding paragraphs, vitamin products intended for use in animal feed preparations are not excluded from the ambit of the Chapter 29. Therefore, when confronted with a specific classification entry vis-a-vis a residuary classification entry, one must favour the specific entry. In fact, that the mandate of Rule 3A of the General Rules of Interpretation of Customs Tariff. The products in this case viz. LUTA.CALPA N 98%, LUTA.E 50, LUTA. 0A/D3 1000/200 PLUS, LUTAVIT A 1000 PLUS, CHOLINC.LSG would merit classification under Heading 2936 of the First Schedule to the Customs Tariff Act, 1975.
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