Case Laws

2014(09)LCX0148 : Supreme Suguna Food Co. Ltd: High Protein Poultry Mash (HPPM) in powder form after subjecting various processes describing as ‘poultry feed supplement’ is classifiable under heading 2309 and not  under 2301.

2010(10)LCX0014:   Sonam International: Vitamin E 40-50%  is classifiable under heading 2936 and not  under 2309 even though used as animal feed supplement.

2010(03)LCX0017 : Atherton Engg. Co. (P) Ltd.: Eggs- Artemia Cyst (Brine Shrimp eggs) being eggs containing an embryo is classifiable under sub-heading 2309 90.

2009(07)LCX0147: Overseas Carrier: Rigenera NP 7.11 imported as fertilizers but nitrate is absent and goods containing meat and bone meal of cattle origin cannot be used as fertilizer is classifiable under sub-heading 2309 90 90.

2007(07)LCX0114 : Lalchand Bhimraj :Vitamin –E  50% adsorbate use as additives in animal feed is classifiable under sub-heading 2309 90.

2006(12)LCX0137: Sunnex Commercial Pvt. Ltd : Animal feed nutrition containing Thiamine mononitrate  (vitamin B1) is classifiable under sub-heading 2309 90.

2004(08)LCX0248:  Piramal Health Care Ltd: Rovimix E-50 SD, Rovimix H-2 and Rovimix E-50 HD used for animal feeding is classifiable under heading 2309.

1999(10)LCX0026: Chokhani Pharma vet: 'Rovimix AD3 500/100 (Feed Grade) is classifiable under sub heading 2309 90.

1999(06)LCX0087: Cynamid India Ltd.: Animal Feed Ingredient is classifiable under heading 2302.

1999(04)LCX0038: Avet Chemicals : Microvit E Promix 50 used in preparation of animal feeding is classifiable under   heading 2309.

1999(02)LCX0165: Punjab Bone Mills: Dicalcium phosphate (animal feed grade) is classifiable under heading 2302.

1997(06)LCX0021: Alembic Chemicals Works Co. Ltd.: Promix Y (Veterinary tablets) used as  food supplement for cats and dogs is classifiable under heading 2302.