https://www.taxtmi.com/caselaws?id=795584 Nutritionally balanced dog and cat feed imported in 20 kg bags is classifiable as dog or cat food put up for retail sale where its objective characteristics, packaging and presentation show that it is fully formulated and ready for direct consumer use. Labels stating composition, nutritional content, feeding and storage instructions, batch and expiry particulars, and manufacturer or importer details support retail-oriented presentation. "Put up for retail sale" does not require an MRP declaration or small packaging; the absence of MRP does not alter classification. The residual entry for compounded animal feed does not apply to such consumer-ready pet food. en-us Wed, 22 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795584 Nutritionally balanced dog and cat feed imported in 20 kg bags is classifiable as dog or cat food put up for retail sale where its objective characteristics, packaging and presentation show that it is fully formulated and ready for direct consumer use. Labels stating composition, nutritional content, feeding and storage instructions, batch and expiry particulars, and manufacturer or importer details support retail-oriented presentation. "Put up for retail sale" does not require an MRP declaration or small packaging; the absence of MRP does not alter classification. The residual entry for compounded animal feed does not apply to such consumer-ready pet food. Case-Laws Customs Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795584