https://www.taxtmi.com/caselaws?id=767199 Squid liver powder was treated as a preparation used in animal feeding and classified under Heading 2309 90 90 rather than as fish or aquatic invertebrate flour, meal or pellets under Heading 2301 20 11. The tariff notes and HSN guidance were applied to show that Heading 2309 covers feed preparations and feed ingredients used in complete or supplementary animal feed. Because classification was resolved on the plain tariff heading and HSN reading, Rule 3(b) on essential character for mixtures was not invoked. The departmental classification was therefore sustained and the alternative classification rejected. en-us Tue, 11 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767199 Squid liver powder was treated as a preparation used in animal feeding and classified under Heading 2309 90 90 rather than as fish or aquatic invertebrate flour, meal or pellets under Heading 2301 20 11. The tariff notes and HSN guidance were applied to show that Heading 2309 covers feed preparations and feed ingredients used in complete or supplementary animal feed. Because classification was resolved on the plain tariff heading and HSN reading, Rule 3(b) on essential character for mixtures was not invoked. The departmental classification was therefore sustained and the alternative classification rejected. Case-Laws Customs Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767199