Court Rules Fish Meal Powder is a Finished Product, Grants Exemption to Petitioner Industries.

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....Classification of goods - Fish Meal in powdered form - Merely because such a finished product of fish meal produced by the petitioners' industries are being utilised also for the purpose of further manufacturing of further animal feed or poultry feed, by that reason itself, it cannot be stated that, it is only a raw material and not a finished product - Benefit of exemption allowed. - HC....