Vitamins of high concentration used for manufacture of animal feed classifiable under CTH 2936

In re BASF India Limited (CAAR Mumbai)

Hon’ble High Court of Allahabad in the case of Sonam International, reported at 2012 (275) E.L.T. 326 (All.), held that vitamins of high concentration used for manufacture of animal feed will be classified under 2936. Admittedly all the products in this case has high concentration of vitamins ranging from 40% to 98%.

Even though, the applicant in their application has stated that these products which they are importing are going to be used in the manufacture of animal feed,

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