https://www.taxtmi.com/caselaws?id=463723 The HC quashed the export-duty demand, allowed the writ petition and dismissed the appeal, holding the tapioca-chip consignments were not classifiable as "animal feed" under item 21 and hence not leviable to export duty. The court found classification depends on specific utility and the declared industrial use of the consignments established unsuitability as animal feed; prior notifications and estoppel pleas were immaterial to this classification outcome. Remittal was unnecessary because settled legal principles and undisputed facts resolved the matter, so the duty demand was invalidated. en-us Wed, 16 Aug 1989 00:00:00 +0530 Sat, 13 Sep 2025 11:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463723 The HC quashed the export-duty demand, allowed the writ petition and dismissed the appeal, holding the tapioca-chip consignments were not classifiable as "animal feed" under item 21 and hence not leviable to export duty. The court found classification depends on specific utility and the declared industrial use of the consignments established unsuitability as animal feed; prior notifications and estoppel pleas were immaterial to this classification outcome. Remittal was unnecessary because settled legal principles and undisputed facts resolved the matter, so the duty demand was invalidated. Case-Laws Customs Wed, 16 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463723