Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
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Imported poultry feed premix products containing vitamins, pro-vitamins, amino acids, stabilisers and carriers were examined under GIR 1 by reference to the Chapter Notes and HSN Explanatory Notes. The Authority found that Heading 2936 covers vitamins of general use, including products with additions only for preservation or transport, whereas premixes with active substances and carriers designed for homogeneous dispersion in animal feed fall under Heading 2309. On their composition, manufacture and specific use for poultry growth stages, the products were treated as compound animal feed preparations rather than vitamins of general use and were excluded from Heading 2936. The products were classified under CTI 2309 90 90.
Imported poultry feed premix products containing vitamins, pro-vitamins, amino acids, stabilisers and carriers were examined under GIR 1 by reference to the Chapter Notes and HSN Explanatory Notes. The Authority found that Heading 2936 covers vitamins of general use, including products with additions only for preservation or transport, whereas premixes with active substances and carriers designed for homogeneous dispersion in animal feed fall under Heading 2309. On their composition, manufacture and specific use for poultry growth stages, the products were treated as compound animal feed preparations rather than vitamins of general use and were excluded from Heading 2936. The products were classified under CTI 2309 90 90.
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