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Central Excise - Highlights / Catch Notes

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The CESTAT held that the animal feed supplements containing ...


Animal Feed Supplements: Calcium, Vitamins Classified as Feed, Not Medicine Despite Doses.

December 14, 2024

Case Laws     Central Excise     AT

The CESTAT held that the animal feed supplements containing ingredients like calcium, magnesium, phosphorus, vitamin B12 and vitamin D3 are appropriately classified under Heading 2309 and Tariff Item No. 23099090 of the Central Excise Tariff Act, 1985. The Tribunal observed that the subject goods are nutrient supplements not mentioned in the pharmacopoeias and not prescribed by veterinary doctors for curing ailments, despite prescribed doses. Relying on the Supreme Court's ruling that the burden to prove correct classification lies on the Revenue, the Tribunal set aside the impugned order as the Revenue failed to discharge this burden. The Tribunal upheld its earlier decision in Dabur India Ltd. case classifying similar products as animal feed supplements.

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