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    <title>1988 (8) TMI 235 - CEGAT, NEW DELHI</title>
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    <description>3-Nitro Hoechst, used at most as an additive or supplement in poultry and pig feeding, was not complete animal feed in the relevant commercial sense and therefore did not qualify for exemption under Notification No. 55/75-C.E. The Tribunal treated the issue as already covered by its earlier decision on the same product, found the affidavits and trade references insufficient to alter that view, and saw no basis to refer the matter to a Larger Bench. The product was accordingly held not classifiable as animal feed and not entitled to the exemption.</description>
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      <title>1988 (8) TMI 235 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=73892</link>
      <description>3-Nitro Hoechst, used at most as an additive or supplement in poultry and pig feeding, was not complete animal feed in the relevant commercial sense and therefore did not qualify for exemption under Notification No. 55/75-C.E. The Tribunal treated the issue as already covered by its earlier decision on the same product, found the affidavits and trade references insufficient to alter that view, and saw no basis to refer the matter to a Larger Bench. The product was accordingly held not classifiable as animal feed and not entitled to the exemption.</description>
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