https://www.taxtmi.com/caselaws?id=439386 Squid liver powder containing squid-derived material, soyabean meal and minor additives was treated as a preparation used in animal feeding under Heading 2309, rather than as flour, meal or pellet of aquatic invertebrates under Heading 2301. Heading 2301 was read as covering products obtained from the relevant animal material, while the inclusion of plant-origin ingredients took the goods outside that heading. Heading 2309 was applied broadly to feed preparations and ingredients used in complete or supplementary animal feeds. Prior practice, an earlier mistaken classification and an unserved test report did not prevent correction of the tariff classification. en-us Thu, 22 Jun 2023 00:00:00 +0530 Fri, 23 Jun 2023 07:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439386 Squid liver powder containing squid-derived material, soyabean meal and minor additives was treated as a preparation used in animal feeding under Heading 2309, rather than as flour, meal or pellet of aquatic invertebrates under Heading 2301. Heading 2301 was read as covering products obtained from the relevant animal material, while the inclusion of plant-origin ingredients took the goods outside that heading. Heading 2309 was applied broadly to feed preparations and ingredients used in complete or supplementary animal feeds. Prior practice, an earlier mistaken classification and an unserved test report did not prevent correction of the tariff classification. Case-Laws Customs Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439386