https://www.taxtmi.com/caselaws?id=784023 Classification of nutritionally complete dog and cat feed imported in 20 kg bags turns on the objective presentation of the goods, including labelling, packaging, and consumer-ready character under the heading terms, the General Rules for Interpretation, and the HSN Explanatory Notes. The packs carried composition, feeding instructions, batch and expiry details, and manufacturer/importer particulars, so they were treated as ready-to-feed pet food put up for retail sale. Absence of MRP was not decisive, particularly where the packs were below the 25 kg threshold referred to in the Legal Metrology (Packaged Commodities) Rules, 2011. The specific entry for dog or cat food prevailed over the residual animal feed entry, so the goods were classifiable under CTH 23091000. en-us Fri, 04 Jul 2025 00:00:00 +0530 Fri, 02 Jan 2026 10:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784023 Classification of nutritionally complete dog and cat feed imported in 20 kg bags turns on the objective presentation of the goods, including labelling, packaging, and consumer-ready character under the heading terms, the General Rules for Interpretation, and the HSN Explanatory Notes. The packs carried composition, feeding instructions, batch and expiry details, and manufacturer/importer particulars, so they were treated as ready-to-feed pet food put up for retail sale. Absence of MRP was not decisive, particularly where the packs were below the 25 kg threshold referred to in the Legal Metrology (Packaged Commodities) Rules, 2011. The specific entry for dog or cat food prevailed over the residual animal feed entry, so the goods were classifiable under CTH 23091000. Case-Laws Customs Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784023