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1998 (9) TMI 390 - CEGAT, NEW DELHI

Extract:
....... However, in so far as export of Niger Seed/Rice Bran extractions are concerned, we have held that the goods are animal feed for purpose of classification under Heading 21 of the 2nd Schedule of the Customs Tariff (Export). The files should now go to the respective Benches for passing appropriate orders after considering other issues, if any, also.

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