https://www.taxtmi.com/caselaws?id=795125 Tariff classification of an integrated shrimp-feed manufacturing plant is analysed by distinguishing farm-level animal-feed machinery from industrial food-manufacturing machinery. The notes state that Heading 8436 excludes machinery clearly designed for industrial use, while Heading 8438 covers industrial machinery for preparing food for animal consumption; an automated plant for continuous large-scale shrimp-feed production is therefore treated as classifiable under CTH 8438 80 90, with consequential CVD liability. The notes also state that limitation cannot be determined without examining whether provisional assessments were finalised, whether an appealable order existed, and when limitation commenced; the separate limitation issue requires fresh appellate consideration. en-us Mon, 13 Jul 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795125 Tariff classification of an integrated shrimp-feed manufacturing plant is analysed by distinguishing farm-level animal-feed machinery from industrial food-manufacturing machinery. The notes state that Heading 8436 excludes machinery clearly designed for industrial use, while Heading 8438 covers industrial machinery for preparing food for animal consumption; an automated plant for continuous large-scale shrimp-feed production is therefore treated as classifiable under CTH 8438 80 90, with consequential CVD liability. The notes also state that limitation cannot be determined without examining whether provisional assessments were finalised, whether an appealable order existed, and when limitation commenced; the separate limitation issue requires fresh appellate consideration. Case-Laws Customs Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795125