Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
The dominant issue was whether an imported enzyme-based animal feed additive should be classified as prepared enzymes under heading 3507 or as preparations of a kind used in animal feeding under heading 2309. Since the product contained xylanase along with substantial carriers (limestone and starch) making it suitable and intended only for animal feed, and was understood in trade/common parlance by its functional utility as an animal feed preparation, it was held to fall within heading 2309 rather than 3507. Accordingly, the goods were classified under CTI 23099090 as "other" preparations used in animal feeding. - AAR
The dominant issue was whether an imported enzyme-based animal feed additive should be classified as prepared enzymes under heading 3507 or as preparations of a kind used in animal feeding under heading 2309. Since the product contained xylanase along with substantial carriers (limestone and starch) making it suitable and intended only for animal feed, and was understood in trade/common parlance by its functional utility as an animal feed preparation, it was held to fall within heading 2309 rather than 3507. Accordingly, the goods were classified under CTI 23099090 as "other" preparations used in animal feeding. - AAR
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