https://www.taxtmi.com/caselaws?id=385095 Cattle feed made by mixing groundnut oil cake with rice, jaggery, salt and water is classifiable as compounded animal feed under Chapter Heading 2309, not as groundnut oil cake under Chapter Heading 2305. Because the processed mixture is sold as cattle feed and has lost the essential character of the original oil-cake residue, the General Rules for Interpretation and tariff notes support classification under the animal-feed heading. The product is classifiable under sub-heading 23099010 and is exempt under the relevant GST exemption notifications for intra-State and inter-State supplies. en-us Fri, 26 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385095 Cattle feed made by mixing groundnut oil cake with rice, jaggery, salt and water is classifiable as compounded animal feed under Chapter Heading 2309, not as groundnut oil cake under Chapter Heading 2305. Because the processed mixture is sold as cattle feed and has lost the essential character of the original oil-cake residue, the General Rules for Interpretation and tariff notes support classification under the animal-feed heading. The product is classifiable under sub-heading 23099010 and is exempt under the relevant GST exemption notifications for intra-State and inter-State supplies. Case-Laws GST Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385095