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    <title>CARE / WFP gifted food consignments declared damaged and categorised unfit for human consumption but fit for poultry/ animal feed - Bendfit of Ntf. No.148/94-Cus admissible</title>
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      <description>Damaged consignments of gifted food declared unfit for human consumption but fit for animal feed are eligible for the benefit of General Exemption Notification when converted for animal consumption; this applies irrespective of whether damage occurred before or after customs clearance, subject to a certificate from the concerned State government confirming conversion into animal feed.</description>
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