1987 (3) TMI 370

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.... exported by them on 14-7-1977. The appellants replied denying liability and claiming that the exported dry tapioca chips did not conform to the Indian Standards specifications for live stock feeding and that the export was for purposes of use of the goods for industrial purposes only, as may be seen by the certificate of the consignee, and hence no duty was payable. Under order dated 5-5-1981 the Assistant Collector rejected the said contention and confirmed the demand. The appeal against the same was dismissed by the Appellate Collector of Customs, Madras under his order dated 28-1-1982/10-2-1982. The Appellants preferred a revision petition to the Central Govt. against the same. The same, on transfer, is the present deemed appeal before ....

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....s: (a) Item 21 of the Export Tariff Schedule covers "Animal feed", and in order to be dutiable under that item it has to be considered whether the particular goods conformed to the specifications or requirements generally recognized for tapioca for use as animal feed; (b) The Custom House test reports clearly showed that the goods did not conform to the Indian Standard specifications for tapioca for use as animal feed; (c) The fact that there are alternative uses for tapioca chips has been established by reference to authorities; (d) It has been submitted that there are no Indian Standard Specifications for tapioca to be used for industrial purposes, and accordingly there is nothing to show that the tapioca chips were not suitab....