https://www.taxtmi.com/caselaws?id=74690 The Tribunal allowed the appeal, setting aside lower authorities' orders, as duty on exported tapioca chips was deemed unjustified due to not conforming to Indian Standards for livestock feeding but intended for industrial use, thus not liable for duty under the Customs Act, 1962, despite a specific exemption notification for tapioca chips. The decision relied on previous case law and disregarded a Government decision regarding tapioca chips as animal feed, ultimately ruling in favor of the appellants. en-us Fri, 27 Mar 1987 00:00:00 +0530 Fri, 10 Jun 2011 13:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74690 The Tribunal allowed the appeal, setting aside lower authorities' orders, as duty on exported tapioca chips was deemed unjustified due to not conforming to Indian Standards for livestock feeding but intended for industrial use, thus not liable for duty under the Customs Act, 1962, despite a specific exemption notification for tapioca chips. The decision relied on previous case law and disregarded a Government decision regarding tapioca chips as animal feed, ultimately ruling in favor of the appellants. Case-Laws Customs Fri, 27 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74690