https://www.taxtmi.com/caselaws?id=45835 Where a tariff entry for "animal feed" is undefined, the ordinary meaning and common commercial understanding govern classification. Goods that are only ingredients, components, or supplements do not become animal feed merely because they may be used in feed mixtures. Applying that approach, de-oiled rice bran extraction, niger seed extraction, tapioca chips extraction and sesame seed extraction were treated as ingredients rather than animal feed, so they fell outside Heading 21 of the Customs Tariff Act and were not liable to export duty on that basis. The earlier ruling on animal feed supplements was distinguished on its facts. en-us Fri, 15 Dec 2000 00:00:00 +0530 Tue, 07 Jul 2026 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45835 Where a tariff entry for "animal feed" is undefined, the ordinary meaning and common commercial understanding govern classification. Goods that are only ingredients, components, or supplements do not become animal feed merely because they may be used in feed mixtures. Applying that approach, de-oiled rice bran extraction, niger seed extraction, tapioca chips extraction and sesame seed extraction were treated as ingredients rather than animal feed, so they fell outside Heading 21 of the Customs Tariff Act and were not liable to export duty on that basis. The earlier ruling on animal feed supplements was distinguished on its facts. Case-Laws Customs Fri, 15 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45835