Central Excise - Classification of Animal Feed Supplements like Vitamin Mineral Feed - (1) Kentab tablets and food additives for dog (2) Fast track, (3) Provitone (4) Biolact - For poultry. - Regarding - Central Excise - 18/89

Central Excise - Classification of Animal Feed Supplements like Vitamin Mineral Feed - (1) Kentab tablets and food additives for dog (2) Fast track, (3) Provitone (4) Biolact - For poultry. - Regarding Circular No. 18/89 Dated 24-11-1989 [From F. No. 09/04/89-CX. 1] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Classification of Animal Feed Supplements like Vitamin Mineral Feed - (1) Kentab tablets and food additives for dog (2) Fast track, (3) Provitone (4) Biolact - For poultry. - Regarding. 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. These products are mainly intended to compensate the deficiency in proteins, minerals or vitamins so as to ensure a well balanced animal diet. As there was divergence in practice of assessment, the said point was referred to, for discussion in the South Zone Tariff Conference held at Madras 29th 30th May 1989. It was observed that heading 21.07 of the Central Excise Tariff relates to preparations for human consumption and that the products under consideration are animal feed supplements only. The Central Excise Tariff heading 23.02 corresponds of HSN Heading 23.09 and that the HSN heading 23.09 includes animal feed supplements which are devised to compensate the deficiency of proteins, minerals or vitamins and to ensure balanced animal diet. The Conference was therefore of unanimous view that the dog and cat biscuits and all other preparations for use in animal feeding are correctly classifiable under heading 23.02. 2. The matter was further examined in the Board. The products under consideration are used only for animal feeding and are not fit for human consumption. HSN notes Heading 23.09 reads as follows. "23.09. PREPARATIONS OF A KIND USED IN ANIMAL FEEDING 2309.10 DOG OR CAT FOOD, OUT UP FOR RETAIL SALE 2309.90 OTHER. This heading covers sweetened forage and prepared animal feedings stuffs consisting of a mixture of several nutrients designed. (1) to provide the animal with a rational and balanced daily diet (complete feed). (2) to achieve a suitable daily diet by supplementing the basic farm produced feed with organic or inorganic substances (supplementary feed); or (3) for use in making complete or supplementary feeds". This corresponds with the Chapter Heading 23.02 of CET. i.e. preparations of a kind used in animal feeding including dog and cat food. 3. As the instant products are not fit for human consumption, the classification under Chapter Heading 21.07 of the CET which corresponds to Heading 21.03 of HSN, is ruled out. 4. In the light of above discussion, the Board has accepted the views of the South Zone Collectors Conference that the dog and cat biscuits and all other preparations as described earlier, for use in animal feeding are correctly classifiable under heading 23.02 of Central Excise Tariff. 5. Field formations may be informed suitably to take action as above. Trade interests may also be informed.