https://www.taxtmi.com/caselaws?id=461695 AAR Mumbai ruled that imported pet food in bulk bags should be classified under CTH 2309 90 90 rather than 2309 10 00. The authority determined that CTH 2309 10 00 specifically covers cat and dog food "put up for retail sale," requiring proper labeling, MRP, and retail packaging per LM(PC) Rules 2011. Since the imported bulk bags lacked retail packaging requirements and could not be sold directly in retail markets, they fell under the residual entry CTH 2309 90 90 for "other preparation of a kind used in animal feeding." en-us Tue, 05 Mar 2024 00:00:00 +0530 Tue, 22 Apr 2025 19:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461695 AAR Mumbai ruled that imported pet food in bulk bags should be classified under CTH 2309 90 90 rather than 2309 10 00. The authority determined that CTH 2309 10 00 specifically covers cat and dog food "put up for retail sale," requiring proper labeling, MRP, and retail packaging per LM(PC) Rules 2011. Since the imported bulk bags lacked retail packaging requirements and could not be sold directly in retail markets, they fell under the residual entry CTH 2309 90 90 for "other preparation of a kind used in animal feeding." Case-Laws Customs Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461695