Tariff classification of animal feed turns on ordinary meaning; ingredients and supplements are not animal feed

Where a tariff entry for "animal feed" is undefined, the ordinary meaning and common commercial understanding govern classification. Goods that are only ingredients, components, or supplements do not become animal feed merely because they may be used in feed mixtures. Applying that approach, de-oiled rice bran extraction, niger seed extraction, tapioca chips extraction and sesame seed extraction were treated as ingredients rather than animal feed, so they fell outside Heading 21 of the Customs Tariff Act and were not liable to export duty on that basis. The earlier ruling on animal feed supplements was distinguished on its facts.

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Issues: (i) Whether de-oiled rice bran extraction, niger seed extraction, tapioca chips extraction and sesame seed extraction are classifiable as animal feed under Tariff Heading No. 21 of the Second Schedule to the Customs Tariff Act, 1975 for levy of export duty.

Analysis: The term "animal feed" was not defined in the tariff, so the ordinary meaning and common understanding of the expression had to govern. The materials on record and the relevant standard recognised a distinction between feeding stuffs or ingredients and animal feed itself. Products which are only components or supplements do not become animal feed merely because they may ultimately be used in feed mixtures. The earlier decision dealing with animal feed supplements was distinguishable on its facts and did not assist the present claim.

Conclusion: The goods in question were only ingredients and not animal feed; they did not fall within Heading 21 and were not liable to export duty on that basis.

Final Conclusion: The appeals failed because the Tribunal's view that the exported goods were outside the scope of the relevant animal feed heading was upheld.

Ratio Decidendi: Where a tariff entry uses the expression "animal feed" without definition, goods that are merely ingredients, components, or supplements are not classifiable as animal feed unless the tariff context indicates that the composite product itself is covered.

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