Home Case Index All Cases Customs Customs + SC Customs - 2000 (12) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (12) TMI 103 - SC - CustomsWhether the products,de-oiled rice bran extraction, niger seed extraction of topioca chips and sesame seed extractions are only ingredients of animal feed and not 'animal feed' by themselves falling under Tariff Heading No. 21 of the Second Schedule to the Customs Tariff Act, 1975? Held that:- While it is true that the decision in Sun Exports Corporation's case [1997 (7) TMI 117 - SUPREME COURT OF INDIA] delved into animal feed but by reason of the factual situation as noticed the same is clearly distinguishable and, in fact, does not lend any assistance in the matter in issue. It is on this perspective it cannot but be held that the oil cakes and rice bran as exported by the respondents cannot thus be termed to be animal feed warranting invocation of Heading 21 of the export tariff under the Customs Act. The judgment of the Tribunal cannot be faulted in any way. Appeal dismissed.
|