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2014 (10) TMI 119 - AT - CustomsClassification of High Protein Poultry Mash (HPPM) - Classification under Heading No. 2301 or under Heading No. 2302 and 2309 - Held that:- Sub Heading 2301.00 of CETA covers all residues and waste from food industries which includes bagasse and other waste of sugar manufacture and oil cakes. From the very nature of the description provided under sub-heading 2301.00 of CETA, it is abundantly clear that the goods classifiable under this heading are only residues and wastes arising from food industries. Whereas heading 2302.00 of CETA covers preparations of a kind used in animal feeding including Dog & Cat food - it is evident that the product cleared by the appellant is neither a Residue nor a waste from food industry. As seen from the series of process as explained above, the resultant product emerged is distinct from the mere poultry waste. The very fact that the appellants themselves described in their own invoices as ‘High Protein Poultry Mash’ confirms the view. Added to that the appellants described the HPPM in the invoice documents as ‘Poultry feed supplement and cleared to DTA. The appellants who are fully aware of the new product and its usage and on their own given a specific name and description as HPPM as ‘poultry feed supplement’. Product HPPM is fully satisfies the description given under chapter note of heading 23 of CTA and chapter note of chapter 23 of CETA. Therefore, the product cannot be classifiable under Ch. 2301 of CETA, as a waste as claimed by the appellants. The product of a kind used in animal feeding cannot be covered under Ch. 2301 of CETA. By virtue of chapter note of chapter 23 of CETA read with Explanatory Note to sub-heading 2309 of HSN, we are of the considered view that the product HPPM is rightly classifiable under Ch. 2302 of CETA and Ch. 2309 of CTA. chapter heading 2301 includes the animal wastes such as meat and meat offals only other than bones and other materials. Whereas, as seen from the process, as explained by the appellants themselves before the lower authorities, it is very clear that the poultry wastes used by the appellants for preparation and manufacture of HPPM are intestines, feathers, heads, legs, blood and other offals. Poultry waste of heads, legs contains bones and other materials. It cannot be called as only meat and meat offals, as claimed by the appellants. Therefore, the product HPPM cannot be classifiable under chapter 2301 of CETA. Impugned product HPPM is rightly classifiable under chapter 2302 of CETA and 2309 of CTA and not under chapter 2301 of CETA. - Decided against assessee.
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