2003 (9) TMI 427

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.... Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. The dispute in this case is whether the impugned goods can be covered under ITC (HS) Code 23099001 as 'Compounded Animal Feed' which were restricted for import or under ITC (HS) Code 23099003.10 as 'Poultry Feed' which were freely importable. The Commissioner of Customs has held the impugned goods to be compounded Animal F....