https://www.taxtmi.com/caselaws?id=166789 The Tribunal concluded that the tapioca chips in question were not liable to export duty as "animal feed" under Item 21 of the Export Tariff Schedule. The appeal was allowed, overturning the duty demands confirmed by the Assistant Collector of Customs and upheld by the Collector of Customs (Appeals). The Tribunal emphasized the lack of conformity to Indian Standard Specifications for livestock feed and the evidence of the chips' intended industrial use, distinguishing the case from previous rulings. The Department failed to prove that the tapioca chips fell within the specific tariff item, leading to the dismissal of the duty charges. en-us Thu, 24 Nov 1983 00:00:00 +0530 Wed, 05 Nov 2014 09:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166789 The Tribunal concluded that the tapioca chips in question were not liable to export duty as "animal feed" under Item 21 of the Export Tariff Schedule. The appeal was allowed, overturning the duty demands confirmed by the Assistant Collector of Customs and upheld by the Collector of Customs (Appeals). The Tribunal emphasized the lack of conformity to Indian Standard Specifications for livestock feed and the evidence of the chips' intended industrial use, distinguishing the case from previous rulings. The Department failed to prove that the tapioca chips fell within the specific tariff item, leading to the dismissal of the duty charges. Case-Laws Customs Thu, 24 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166789