https://www.taxtmi.com/caselaws?id=74003 Products such as de-oiled rice bran extraction, sesame seed extraction, rape seed extraction and tapioca chips were examined against dictionary meaning, trade understanding, Indian Standard specifications and prior decisions to determine whether they qualified as animal feed under Heading 21-CTA. The materials indicated that the oilcakes and de-oiled rice bran were only ingredients or supplements used in compounded feed, mainly as protein supplements, rather than complete animal feed in common parlance. The solvent-extracted products were also not shown to have been processed to remove residual solvent for animal consumption. Tapioca chips had already been treated in earlier decisions as outside the tariff description. The products were therefore held not to be animal feed and not liable to duty under the heading. en-us Mon, 08 Aug 1988 00:00:00 +0530 Mon, 06 Jun 2011 10:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74003 Products such as de-oiled rice bran extraction, sesame seed extraction, rape seed extraction and tapioca chips were examined against dictionary meaning, trade understanding, Indian Standard specifications and prior decisions to determine whether they qualified as animal feed under Heading 21-CTA. The materials indicated that the oilcakes and de-oiled rice bran were only ingredients or supplements used in compounded feed, mainly as protein supplements, rather than complete animal feed in common parlance. The solvent-extracted products were also not shown to have been processed to remove residual solvent for animal consumption. Tapioca chips had already been treated in earlier decisions as outside the tariff description. The products were therefore held not to be animal feed and not liable to duty under the heading. Case-Laws Customs Mon, 08 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74003