https://www.taxtmi.com/caselaws?id=81129 The expression "Animal Feed" in Item 21 of the Second Schedule to the Customs Tariff Act, 1975 was held to cover not only the basic ration fed to animals but also feed supplements and constituent inputs used for nourishment, growth, production and efficient output. Applying that broad construction, de-oiled rice-bran and soya bean meal exported as animal-nutrition ingredients were classified as animal feed and made liable to export duty. The Tribunal treated later reference to animal feed supplements in the exemption framework as clarificatory and relied on prior High Court reasoning and technical material supporting an inclusive understanding of animal feed. The decision was against the assessee. en-us Mon, 04 Mar 1991 00:00:00 +0530 Wed, 22 Jun 2011 16:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81129 The expression "Animal Feed" in Item 21 of the Second Schedule to the Customs Tariff Act, 1975 was held to cover not only the basic ration fed to animals but also feed supplements and constituent inputs used for nourishment, growth, production and efficient output. Applying that broad construction, de-oiled rice-bran and soya bean meal exported as animal-nutrition ingredients were classified as animal feed and made liable to export duty. The Tribunal treated later reference to animal feed supplements in the exemption framework as clarificatory and relied on prior High Court reasoning and technical material supporting an inclusive understanding of animal feed. The decision was against the assessee. Case-Laws Customs Mon, 04 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81129