9911796707
TMI Blog1997 (6) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Tariff. There is a reference of Chapter Heading No. 2302. The Chapter Heading 2302 describes the goods as "preparations of a kind used in animal feeding, including dogs and cats food." The respondents were in a hurry to clear the goods, therefore, they made a request for assessment of the goods under Chapter 30. The Chapter 30 is for pharmaceutical products.The department after considering the various ingredients of the product had held that the product is classifiable under Chapter sub-heading No. 2107.91. 2. Shri G.D. Sharma, learned JDR appearing for the department submits that the product analysis shows that it contained 35% of proteins and carbohydrates 30% and since proteins predominates, therefore, the assessment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their latest clarification as under :- "Animal Feed- A doubt has been raised whether Animal Feed Supplements like Vitamin Mineral Feed (1) Kentab tablets and food additives for dogs (2) Fast track (3) Provitone (4) Biolact for poultry are classifiable under sub-heading 2107.91 or Heading 23.02 of CET. The dog and cat biscuits and all other preparations for use on animal feeding are correctly classifiable under Heading 23.02 of the Central Excise Tariff - C.B.E. & C. Circular No. 18/89, dated 24-11-1989 - 1990 (45) E.L.T (T6). Animal Feed Supplements - (1) It would appear that preparations containing the active substances (vitamins or provitamins, aminoacids, antibiotics, coccidiostats, etc.) along with the said carriers would fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ics, coccidiostats, etc.) along with the said carriers would fall under Heading 23.02 of the CET provided such preparations are of a kind used in animal feedings, we find that the product is used in animal feeding and contained proteins. From the technical literature furnished by the manufacturer, we find that the product is meant for dogs and cats. Now examining whether in terms of Note 5 to Chapter 21, this product qualifies for classification under Chapter Heading 21.07, we find that the product becomes qualified for classification under Chapter 21.07 if it contains protein concentrates and textured protein substances. Simply because protein pre- dominating in the product, it cannot be termed as the product of protein con- centrates. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
