https://www.taxtmi.com/caselaws?id=385097 A processed cattle feed product made by mixing groundnut oil cake with broken rice, jaggery, salt and water, then steaming it into a separate marketable form, was treated as a prepared animal feed rather than a mere residue of oil extraction. Applying the General Rules for Interpretation, the chapter note to heading 2309 and the explanatory notes, the product was classified under heading 23099010 because processing altered the character of the original material and it lost the essential characteristics of groundnut oil cake. The supply was therefore held exempt under the relevant GST exemption notifications. en-us Fri, 26 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385097 A processed cattle feed product made by mixing groundnut oil cake with broken rice, jaggery, salt and water, then steaming it into a separate marketable form, was treated as a prepared animal feed rather than a mere residue of oil extraction. Applying the General Rules for Interpretation, the chapter note to heading 2309 and the explanatory notes, the product was classified under heading 23099010 because processing altered the character of the original material and it lost the essential characteristics of groundnut oil cake. The supply was therefore held exempt under the relevant GST exemption notifications. Case-Laws GST Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385097