https://www.taxtmi.com/caselaws?id=795125 Integrated industrial shrimp-feed manufacturing plants are classified under CTH 8438 80 90 as industrial machinery for preparing food for animal consumption, rather than under CTH 8436 10 00, which covers farm-level feed-preparation machinery but excludes machinery designed for industrial use. HSN Explanatory Notes may assist interpretation of competing headings, while project-import approval does not determine classification. Consequential CVD liability follows that classification. For provisional assessments, limitation requires determination of whether assessment was finalised, whether a communication constitutes an appealable order, whether a speaking reassessment order was required, and when limitation commenced. 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 Integrated industrial shrimp-feed manufacturing plants are classified under CTH 8438 80 90 as industrial machinery for preparing food for animal consumption, rather than under CTH 8436 10 00, which covers farm-level feed-preparation machinery but excludes machinery designed for industrial use. HSN Explanatory Notes may assist interpretation of competing headings, while project-import approval does not determine classification. Consequential CVD liability follows that classification. For provisional assessments, limitation requires determination of whether assessment was finalised, whether a communication constitutes an appealable order, whether a speaking reassessment order was required, and when limitation commenced. Case-Laws Customs Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795125