1997 (6) TMI 137 - AT - Central Excise

Summary

Issues:
Classification of veterinary tablets (Promix-Y) as food supplement for cats and dogs under Chapter Heading No. 2303.00 of the Central Excise Tariff.

The judgment dealt with the classification of veterinary tablets, specifically Promix-Y, as a food supplement for cats and dogs under the Central Excise Tariff. The appellant claimed classification under Chapter Heading No. 2303.00, but the department argued for classification under Chapter sub-heading No. 2107.91 as edible preparations. The department contended that since the product contained 35% proteins and 30% carbohydrates, with proteins predominating, it should be classified under Chapter Heading 2107.91. The issue revolved around whether the product qualified as an animal feed supplement and the predominant content in determining its classification.

The judges examined the technical literature and relevant clarifications by the Central Board of Excise and Customs regarding the classification of food supplements for animals. The Board's circular clarified that products like dog and cat biscuits and other preparations for animal feeding fall under Heading 23.02 of the Central Excise Tariff. The circular also outlined that products containing active substances used in animal feeding are classified under Heading 23.02. The judges noted that the product in question was intended for dogs and cats and was used as an animal feed supplement. They emphasized that specific entries prevail over general entries in classification. Based on the Board's clarification and the specific nature of the product, the judges held that the product should be classified under Chapter Heading 23.02, rejecting the appellant's claim for classification under Chapter Heading 2107.91.

In conclusion, the judgment upheld the department's classification of the veterinary tablets, Promix-Y, as a food supplement for cats and dogs under Chapter Heading 23.02 of the Central Excise Tariff. The decision was based on the specific nature of the product, its intended use as an animal feed supplement, and the clarifications provided by the Central Board of Excise and Customs. The judges highlighted the importance of specific entries in classification and ruled in favor of the department's classification under the appropriate heading.