Scope of Animal Feed - oil cakes and rice bran not classifiable under Heading twenty-one, affecting tariff application. The dispute concerned whether de-oiled rice bran and similar oil-seed and cereal by-products qualify as animal feed under Heading 21 of the Second Schedule of the Customs Tariff Act. The Tribunal held such products were ingredients, not animal feed, and a higher forum affirmed that oil cakes and rice bran cannot be characterised as animal feed within Heading 21, clarifying the classification boundary relevant to tariff and export duty application.
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Scope of Animal Feed - oil cakes and rice bran not classifiable under Heading twenty-one, affecting tariff application.
The dispute concerned whether de-oiled rice bran and similar oil-seed and cereal by-products qualify as animal feed under Heading 21 of the Second Schedule of the Customs Tariff Act. The Tribunal held such products were ingredients, not animal feed, and a higher forum affirmed that oil cakes and rice bran cannot be characterised as animal feed within Heading 21, clarifying the classification boundary relevant to tariff and export duty application.
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