Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
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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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