2024-VIL-1095-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Classification of Vitamin AD3 (1000:200) IU/G (Feed grade/Feed additive) – appellant imported "Vitamin AD3 (1000:200) IU/G (Feed grade/Feed additive)" classifying the impugned goods under CTH 2309-90-90 as 'Preparations of a kind used in animal feed' and cleared them on payment of BCD 20% and Nil IGST - Department case that the goods imported were intermixture of vitamin A and vitamin D3 and derivatives of Vitamin A, thus are classifiable under CTH 2932100 which attract higher duty – Demand of differential duty, interest and penalty - Whether the impugned goods "Vitamin AD3 (1000:200) IU/G (Feed grade/Feed additive)" are correctly classified under Chapter 29 (CTH 2936) or under Chapter 23 (CTH 2309) of the Customs Tariff Act, 1975 – HELD - the goods in question are not obtained by processing of used/waste vegetable or animal material, as required for classification under Chapter 23 - as per the Material Safety Data Sheets (MSDS), the impugned goods contain 53.2% Vitamins and the remaining elements are various carriers, stabilizers, etc. - the Explanatory Notes to the Harmonized System of Nomenclature (HSN), specifically includes intermixtures of vitamins under Chapter 29, even when they are not separate chemically defined compounds – as per Rule 3(a) of the General Interpretation Rules, the specific heading 2936 shall prevail over the residuary heading 2309. Further, the Supreme Court has emphasized the persuasive value of the HSN in interpreting tariff classifications - the impugned goods are appropriately classifiable under CTH 2936 of Chapter 29 of the Customs Tariff Act, 1975 - the demand of differential duty along with interest is upheld. However, the imposition of penalty is set aside considering the confusion amongst importers regarding the classification of Vitamin AD3 during the relevant time – the appeal is partly allowed
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