https://www.taxtmi.com/circulars?id=382 The dispute concerned whether de-oiled rice bran and similar oil-seed and cereal by-products qualify as animal feed under Heading 21 of the Second Schedule of the Customs Tariff Act. The Tribunal held such products were ingredients, not animal feed, and a higher forum affirmed that oil cakes and rice bran cannot be characterised as animal feed within Heading 21, clarifying the classification boundary relevant to tariff and export duty application. en-us Mon, 19 Mar 2001 00:00:00 +0530 Tue, 23 Sep 2008 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=382 The dispute concerned whether de-oiled rice bran and similar oil-seed and cereal by-products qualify as animal feed under Heading 21 of the Second Schedule of the Customs Tariff Act. The Tribunal held such products were ingredients, not animal feed, and a higher forum affirmed that oil cakes and rice bran cannot be characterised as animal feed within Heading 21, clarifying the classification boundary relevant to tariff and export duty application. Circulars Central Excise Mon, 19 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=382