1991 (10) TMI 147

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..... Balasundaram, Member (J)]. The dispute in these appeals relates to the classification of animal feeds manufactured by the appellants and marketed by them under the brand names of Vitablend Vimeral - Whether under Chapter 23 CET, 1985 as preparations of a kind used in animal feeding as contended by the assessees or under Chapter 29 as held by the Department. The products are a mixture of .....

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..... ntical products marketed under the brand names of Rovimix, Rovibe, Rovisol under Heading 2303.00. The Tribunal observed as follows : On a careful consideration of the submissions made, we find that the Chapter Note to Chapter 23 states that Heading 23.02, Preparations of a kind used in animal feeding, including dog and cat food", includes (emphasis supplied) products of a kind used in animal f .....

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..... feed supplements in the Collector s Tariff Conference and it is noted that Central Excise Tariff Heading 23.02 corresponds to HSN Heading 23.09 and that Heading 23.09 of HSN includes animal feed supplements which are devised to compensate deficiency of proteins, minerals and vitamins and to ensure balanced animal diet. The Board noted that these products are not fit for human consumption and opin .....

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