Page 241 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] ZYMONUTRIENTS PVT. LTD. v. COMMISSIONER OF CUSTOMS, CHENNAI 463

2309 10 00 - Dog or cat food, put up for retail kg. 30% -
sale…………………………………
2309 90 - Other :
2309 90 10 --- Compounded animal feed………. kg. 30% -
2309 90 20 --- Concentrates for compound ani- kg. 30% -
mal feed……………………………
--- Feeds for fish (prawn, etc.) :
2309 90 31 --- Prawn and shrimps feed………… kg. 30% -
2309 90 32 --- Fish meal in powdered form……. kg. 30% -
2309 90 39 --- Other……………………………… kg. 30% -
2309 90 90 --- Other……………………………… kg. 30% -

On going through the above classification, we find that CTH 2102 covers yeasts
(active or inactive); other single cell micro-organisms, dead (but not including
vaccines of Heading 3002); prepared baking powders and under 8 digit Heading
2102 20 00 inactive yeasts, other single-cell micro-organisms dead.
10. Going by the test reports of CRCL, impugned goods are inactive
yeast; in view of the explanatory notes to Chapter 21 dried yeast is also known as
inactive yeast and for that reason inactive yeast is to be considered as dried yeast.
We find that appellants have tried to argue that the impugned goods are not fit
for human consumption on the basis of CFTRI report and hence do not fall under
2102. However, we find that under chapter sub-heading 2102, there is no condi-
tion stating that it should be fit for human consumption. Either under 2102 or
2102 20 00, one single dash covers yeasts; other single micro-organisms, dead;
prepared baking powders; inactive yeast, other single cell microorganisms, dead.
We find that there is no exclusion for yeast which are declared not to fit for hu-
man consumption. On the contrary, we find that Heading 23.09 has got only two
single dashes. One single dash contains dog or cat food, put up for retail sale and
the second single dash contains “others” and the various foods and concentrates
for animals are listed subsequently. It is clear that the entire Heading 2309 talks
of preparations of a kind used in animal feeding. By no stretch of imagination the
impugned products imported by the appellants are preparations of a kind ani-
mal feeding. At the best, they may be used for preparation of animal feeds that is
to say that they are raw material used for preparation of animal feed. Therefore,
they cannot be classified along with animal feed merely by virtue of the inclusive
definition given in the explanatory notes for the Heading 2309 CETA.
11. The appellants have greatly relied upon the decision of the Larger
Bench in the case of Tetrogone Chemie (supra) wherein the vitamins used for mix-
ing in the animal feed was held to be classified under Chapter 23 of CETA. How-
ever, we find that this judgment is in respect of Central Excise Tariff Act, 1985;
the issue before the Bench was the assessments of Vitamins manufactured by the
manufacturers of Animal feed/supplements; it was rendered in the context of
Tariff existing at that time. The present case is about the imports which are to be
classified under Customs Tariff Act. Therefore no inference can be drawn from
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