Interpretation of Heading 21 of the second schedule of the Customs Tariff Act, 1975 — Scope and meaning of the term ‘Animal Feed’ —Question req.

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....,1975 - scope and meaning of the term 'Animal Feed' - As you are aware, there has been a long dispute in regard to classification of D-oiled rice brand extraction, niger seed extraction of topioca chips and sesame seed extractions as animal feed falling under Tariff Heading 21 of the second schedule to the Customs Tariff Act, 1975. The core question thus related to the factum of export duty being ....