Retail-sale classification of pet food depends on packaging and consumer-ready presentation, not merely the absence of MRP.

Classification of nutritionally complete dog and cat feed imported in 20 kg bags turns on the objective presentation of the goods, including labelling, packaging, and consumer-ready character under the heading terms, the General Rules for Interpretation, and the HSN Explanatory Notes. The packs carried composition, feeding instructions, batch and expiry details, and manufacturer/importer particulars, so they were treated as ready-to-feed pet food put up for retail sale. Absence of MRP was not decisive, particularly where the packs were below the 25 kg threshold referred to in the Legal Metrology (Packaged Commodities) Rules, 2011. The specific entry for dog or cat food prevailed over the residual animal feed entry, so the goods were classifiable under CTH 23091000.

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Issues: Whether nutritionally complete dog and cat feed imported in 20 kg bags, bearing product details but not MRP, is classifiable under CTH 23091000 as dog or cat food put up for retail sale, or under CTH 23099010 as compounded animal feed.

Analysis: Classification under Heading 2309 was held to depend on the terms of the heading, the General Rules for Interpretation, and the HSN Explanatory Notes, read with the packaging and presentation of the goods at import. The 20 kg packs were found to contain consumer-facing declarations such as composition, feeding instructions, batch number, expiry date, and manufacturer/importer details. The absence of MRP was held not decisive, especially since the packs were below the 25 kg threshold referred to in the Legal Metrology (Packaged Commodities) Rules, 2011. The imported goods were considered complete, ready-to-feed pet food suitable for direct sale to consumers, and therefore answered the description of dog or cat food put up for retail sale. The rival entry under CTH 23099010 was treated as a residual category not applicable where the goods fit the specific entry.

Conclusion: The goods were held classifiable under CTH 23091000 and not under CTH 23099010.

Ratio Decidendi: Where a tariff heading uses the expression "put up for retail sale," classification turns on the objective presentation, labelling, and consumer-ready character of the imported goods, and a specific entry prevails over a residual one when the goods satisfy the specific description.

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