Circular No. 1/90-CX.1 Dated 17-1-1990

Central Excise - Classification of inter mixtures of vitamins used as animal feed supplements - whether classifiable under Heading 23.02 or in Chapter 30 or Chapter 29.- 1. A doubt has been raised regarding the correct classification of products which consist of only different vitamins indefinite proportions and no other ingredients except the solvents or stabilizers or anti-oxidants. Such products are generally used as animal feed supplements. The doubt raised is whether such products which are mixtures of vitamins are classifiable under heading 23.02 or as medicaments under heading 30.03 or as inter mixtures of vitamins under heading 29.36.

2. The matter has been examined in the Board and it is observed that such animal feed supplements which are just inter mixtures of vitamins only and that there is no other ingredients except solvents, stablilizers or anti-oxidants are especially covered under heading 29.36 of `Central Excise Tariff’ as inter mixtures of vitamins. Even though they are used as animal feed supplements they cannot be classified under heading 23.02 as preparations of kind used in animal feeding because this is a general heading. Inter mixtures of vitamins are specified in so many words in heading 29.36 and accordingly products of the type referred above are correctly classifiable under heading 29.36. In a similar case, the Chief Chemist, CRCL, has also opined accordingly. Neither heading 23.02 nor heading 30.03 are specific to such products. In this regard H.S.N. Explanatory Notes (c) and (d) on page 403 are relevant.

3. Field formations and trade interests may be informed suitably.

[F. No. 15(20)-89-CX.1]