https://www.taxtmi.com/caselaws?id=41319 The court interpreted notifications exempting animal feed from customs duty, focusing on de-oiled rice bran's classification. The petitioners contested customs duty notices issued during export, claiming exemption under a 1976 notification due to low protein content. Authorities argued de-oiled rice bran qualifies as animal feed under Item 21, citing its use and exclusion from the 1977 notification. The judgment emphasized factual complexities, including product suitability, adherence to standards, and exporters' duty awareness. The court dismissed writ petitions, advising recourse under the Act and directing responses to show cause notices with ongoing bank guarantees. en-us Wed, 06 Aug 1980 00:00:00 +0530 Wed, 02 Jun 2010 10:25:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41319 The court interpreted notifications exempting animal feed from customs duty, focusing on de-oiled rice bran's classification. The petitioners contested customs duty notices issued during export, claiming exemption under a 1976 notification due to low protein content. Authorities argued de-oiled rice bran qualifies as animal feed under Item 21, citing its use and exclusion from the 1977 notification. The judgment emphasized factual complexities, including product suitability, adherence to standards, and exporters' duty awareness. The court dismissed writ petitions, advising recourse under the Act and directing responses to show cause notices with ongoing bank guarantees. Case-Laws Customs Wed, 06 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41319