Cash Law
- Document type
- Other
- Reference no.
- 00
- Dated
- Category
- Export Tariff
Black Pepper and Pepper Powder (Ground Black Pepper)
CASE LAW Black Pepper and Black Pepper Powder (Ground Black Pepper) are two different commodities. - Collector v. Herbal Islates (P) Ltd. - 1994 (74) E.L.T. 929 (Tribunal).
Cotton linters is not raw cotton and, therefore, not liable to duty on export. - Phulchand & Sons v. Collector - 1984 (18) E.L.T. 49 (Tribunal).
Tapioca Chips is no "animal feed" liable to export duty under Heading 21 of the second Schedule to Customs Tariff Act.- Cougar International Pvt. Ltd. v. Collector - 1984 (16) E.L.T. 310 (Tribunal).
Oil Cake. - Solvent extracted oil cake has not been treated for removal of toxic Hexane used for solvent extraction and, is deleterious to the health of animals. It cannot be treated as "animal feed" falling under heading 21, Exp. - Collector v. Surendra Cotton Oil Mills & Ferfiliser Co. - 19889 (39) E.L.T. 422 (Tribunal).
Animal Feed. - The term "animal feed" is not the description of any particular commodity. Tapioca chips in general is not animal feed and is not, therefore, classifiable under heading 21 and charged to export duty. - Cougar International Pvt. Ltd. v. Collector - 1984 (16) E.L.T. 310 (Tribunal).
"Animal feed" to include animal feed supplements. - Deoiled rice bran and soya bean meal classifible as animal feed liable to export duty. - Schokh Industrials Pvt. Ltd. v. Collector - 1991 (55) E.L.T. 552 (Tribunal).