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3.1.4 These supplements do not belong under Chapter 29, which only covers separate, chemically defined compounds. Products formulated for animal feed, including other ingredients like sodium, calcium arsenate, phosphorous lead, and ascorbic acid, are specifically excluded. Therefore, the Adjudicating Authority's decision to classify them under Chapter 29 is incorrect.

3.1.5 The Ld. Counsel stated that the duty demand is arbitrary. Although the Authority classified the vitamins under CTH 2936 at a BCD rate of 7.5%, the Appellant paid higher rates (20%/15%), resulting in an overpayment of Rs 60,69,128, and prayed for a refund. The IGST demand at 18% lacks basis since any IGST paid would be recoverable via Input Tax Credit, and even if reverse charge IGST applies, the Appellant should still receive a refund. 3.1.6 The Ld. Counsel submitted that, under Section 111 of the Customs Act, simply seeking an exemption or classification does not amount to misdeclaration and confiscating goods due to a bona fide mistake is excessive and unfair (as established in Ace Kargoways Pvt. Ltd. v. Commissioner of Customs).

11. Chapter 29 falls under Section VI of the Tariff and deals with 'PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES'. CHAPTER 29 pertains to Organic chemicals. Note 1 to the Chapter states that;

"Except where the context otherwise requires, the headings of this Chapter apply only to :
(a) separate chemically defined organic compounds, whether or not containing impurities;
(b) mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
(h) the following products, diluted to standard strengths, for the production of azo dye: diazonium salts, couplers used for these salts and diazotisable amines and their salts."

We do not have the benefit of an expert opinion in the form of a chemical test report done at the time of import by the department or produced by the appellant and examined in the impugned order, to determine whether the goods are separate chemically defined organic compounds' for classification under Chapter 29 or whether these are 'preparations of a kind used in animal feeding' for classification under Chapter 23, since the Chapter also covers "Concentrates for compound animal feed". The certification of analysis submitted by the appellant also does not carry the considered opinion of a technical expert. The impugned order clams that Chapter 29 is more specific to the goods than Chapter 23. Per contra the appellant has claimed that the goods cannot be used for human consumption and are only for use in animal feed and supplied to industry for the said purpose. The imported vitamins are specifically formulated for animal feed and are labelled "for animal use only." They have further stated that the imported goods are not pure vitamins. They incorporate various additives to enhance their suitability for animal consumption. These additives alter the fundamental nature of vitamins and render them fit for a specific use, which is to enhance animal nutrition.

15. Further we also find that a Coordinate Bench of this Tribunal in the case of B.V. Bio Corp Private Limited, Venkateshwara B.V. Bio Corp Private Limited (Formerly B.V. Bio Corp Private Limited) Versus Commissioner of Customs (NS-I) Maharashtra [2024 (4) TMI 1173 - CESTAT MUMBAI], examined the classification of various imported goods which contained vitamins and pro-vitamins at varying percentages varying from 2.7% to 100%. In that case although Test Reports were available the reports did not conclusively state whether the goods were 'separate chemically defined organic compounds' for classification under Chapter 29 or whether these are 'preparations of a kind used in animal feeding' for classification under Chapter 23. The Tribunal after examining the judgments in Commissioner Of Customs CGO. Versus Sonam International Shop No. 9 (supra); Tetragon Chemie P. Ltd. v. CCE (supra); CCE v. Abhi Chemical & Pharmaceuticals Pvt. Ltd. (supra), were of the considered view that the impugned goods are classifiable under 2309 9090 of the First Schedule to the Customs Tariff Act, 1975 and that classifying the imported goods under heading 29.36 does not stand the scrutiny of law and therefore is not legally sustainable. The Hon'ble Supreme Court in B.V. Bio Corp. Pvt. Ltd. Vs Commissioner [(2025) 26 Centax 283 (Tri. - Bom.)], affirmed the Order of the Tribunal and held that the impugned goods, being animal feed preparations, had been rightly classified under Tariff Item 2309 9090 in light of the guidance provided under Circular No. 188/22/96-CX, dated 26-03- 1996.