https://www.taxtmi.com/caselaws?id=780591 AAR held that the blended "cotton seed cattle feed"-a 50:50 mix of decorticated expeller and solvent-extracted cottonseed cakes-does not acquire a new character and is not covered by the exemption entry for animal feed. The product must be classified under HSN 23061090 (oil-cake and residues of cottonseed) and taxed accordingly at 2.5%. It cannot be classified under HSN 23099010 or claimed under the exemption notification relied upon by the applicant. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 31 Oct 2025 18:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780591 AAR held that the blended "cotton seed cattle feed"-a 50:50 mix of decorticated expeller and solvent-extracted cottonseed cakes-does not acquire a new character and is not covered by the exemption entry for animal feed. The product must be classified under HSN 23061090 (oil-cake and residues of cottonseed) and taxed accordingly at 2.5%. It cannot be classified under HSN 23099010 or claimed under the exemption notification relied upon by the applicant. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780591