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Issues: Whether tapioca chips exported by the appellants were classifiable as "animal feed" under Item 21 of the Second Schedule to the Customs Tariff Act, 1975 and therefore liable to export duty.
Analysis: The goods were declared as tapioca chips for industrial use, and the customs laboratory reports showed that the consignments did not conform to the Indian Standard Specification for tapioca meant for livestock feed. The evidence also showed established alternative industrial and food uses for tapioca chips, and there was a specific certificate from the foreign buyer that the goods were intended for industrial use. In the circumstances, the expression "animal feed" could not be stretched to cover tapioca chips which were not shown to be particularly suited for livestock feeding. The Department failed to justify the classification adopted by the lower authorities.
Conclusion: The goods were not "animal feed" within Item 21 of the Second Schedule to the Customs Tariff Act, 1975, and the demand for export duty could not stand.
Ratio Decidendi: For levy under a tariff entry describing goods by a specific utility, the Department must show that the goods fall within that utility and mere later exemption or general use-language cannot substitute for proof that the goods are classifiable under the entry.
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